Journal Study and Research in Administration
The Journal Studies and Research in Administration (Repad), published every four months, is an initiative of the UFMT Campus University Campus of Rondonópolis and aims to publish and disseminate theoretical essays and theoretical-empirical research already completed, in order to disseminate the scientific knowledge among academics and professionals in business and related fields. Articles submitted to Repad must be unpublished and may not be under review in any other journal. Before being submitted to the evaluation process for publication, the articles will be evaluated for authenticity and plagiarism, and if the originality of the work is not identified, it will be rejected and the authors will be suspended for other submissions for time. undetermined. Review of the suspension may be considered at the discretion of the Editorial Board. The purpose of the review process is to help authors improve their work from constructive feedback prepared by members of the journal's scientific committee. The evaluation for publication in Repad is divided into two phases. The first is the editors' preliminary assessment of the journal's editorial line and the second is the double blind review. The goal is to carry out the entire evaluation process within three months.
Universidade Federal de Rondonópolis - repadufmt@gmail.com
All authors who submit and publish in this journal agree to the following terms: I hereby declare that this article is original and has not been submitted for publication in any other national or international journal, in part or in whole. I further declare that, once published in Repad, edited by the Federal University of Mato Grosso, Campus Rondonópolis, the Work will never be submitted by me or any of the other co-authors, if any, to any other journal. Authors retain copyright and grant the journal the right of first publication, with work simultaneously licensed under the Creative Commons Attribution License that allows the sharing of work with acknowledgment of authorship and initial publication in this journal. Authors are allowed and encouraged to post and distribute their work online (eg, in institutional repositories or on their personal page) at any point before or during the editorial process, as this can bring about productive change as well as increase impact and impact. citation of the published work. Authors are authorized to enter into additional contracts separately for non-exclusive distribution of the version of the work published in this journal (eg, publishing in institutional repository or book chapter), with acknowledgment of authorship and initial publication in this journal.
Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
Uberização e controle algoritmo: uma revisão sistemática da literatura
This article performs a systematic review of the literature about uberization and its forms of algorithmic control. For this, publications made from 2018 onwards that deal with the subject and its equivalent terms were considered, seeking to answer the following question: How are the forms of control used by digital platforms portrayed in a scenario of uberization of work? The initial selection considered 293 studies in a universe of 362 found in recognized databases made available by the Web of Science, Scopus, and Scielo databases. A relevant result refers to the incipience of the theme in empirical research directed at peripheral contexts, moving slowly towards greater adequacy to the reality of these regions. It also concludes the conceptual polysemy inherent in the platforming of work and its various modalities that influence the relational context and perceptions about the behavioral reactions of workers.
Copyright (c) 2025 Jéssica Moliterno Genú, Leandro de sousa Floriano https://creativecommons.org/licenses/by/4.0
DIFICULDADES NO MERCADO DE TRABALHO PARA PESSOAS COM DEFICIÊNCIA
The inclusion of Persons with Disabilities is a necessary subject to be discussed, especially when related to the work environment, where there are barriers associated with this condition, such as the lack of adequate structure that allows the exercise of activities under equal conditions. The research aimed to analyze the difficulties of inclusion and integration of PCD in the labor market. Data were collected through structured interviews, carried out with six people in the labor market in Naviraí - MS. The results indicated that the PCD has access to work guaranteed by complying with the legislation that obliges companies to have people in this condition in their staff, and not because of the interest in fact, and even so they face difficulties, either due to the lack of a structure suitable for the exercise of their functions, added to the prejudice of other co-workers, or by society.
Copyright (c) 2025 LUCIANE DA CRUZ DAMASCENO DA SILVA, CANDIDO DA COSTA SILVA, YASMIN GOMES CASAGRANDA https://creativecommons.org/licenses/by/4.0
Games are one of the most famous hobbies, in addition to being popular, it is a lucrative, competitive branch and the root of competitiveness between companies and fans. Thus, it is of utmost importance for companies to know consumer behavior and their perception in relation to the largest brands in the market. This work aimed to analyze the behavior of Cuiabano and Várzea-Grandense consumers in choosing an electronic gaming platform. A qualitative study was carried out using a semi-structured interview script, with 13 participants. Topics such as consumer behavior, marketing, brand management (branding) and questions about game scenarios were used. The results obtained suggest a demanding public with formed opinions about the characteristics that make them acquire a platform. Unique characteristics of platforms and their exclusive games were the most cited among respondents, another point is that even an individual who is not a consumer of a brand itself has formed opinions on how this company behaves, be it its brand management, marketing, etc. The interview contributed to the promotion of information on the gaming scenario, in addition to helping companies better understand their audience.
Copyright (c) 2025 Maycon Douglas, Francisco Trigueiro https://creativecommons.org/licenses/by/4.0
Indicadores Econômico-Financeiros: Análise Comparativa Entre Empresas Farmacêuticas Varejistas na B3
Considerando a importância do comércio varejista do setor farmacêutico para o desenvolvimento da economia no Brasil ao longo dos últimos anos, este estudo tem por objetivo geral analisar as demonstrações contábeis das Companhias por meio de indicadores financeiros. Os objetivos específicos deste estudo são: mensurar o desempenho das empresas analisadas; identificar os fatores que influenciaram nestes índices e realizar a comparação organizacional entre as entidades. Para tanto, foi realizada a análise comparativa dos indicadores econômico-financeiros, no período de 2018 a 2022, das empresas Raia Drogasil, Pague Menos, Dimed (Panvel) e D1000 Varejo Farma, considerando os dados das demonstrações financeiras. No que diz respeito a abordagem metodologia, realizou-se uma pesquisa descritiva, seguida de uma pesquisa documental no âmbito dos procedimentos. A partir da coleta dos dados, utilizou-se a ferramenta Microsoft Excel® para análise dos indicadores: composição do endividamento, liquidez corrente, rentabilidade sobre ativo, retorno sobre o patrimônio líquido, margem bruta e margem líquida. Como conclusão, através da análise das demonstrações financeiras, constatou-se que a empresa Raia Drogasil apresentou em linhas gerais melhores indicadores econômicos e financeiros ao longo do período analisado, em contrapartida, a empresa Dimed também ter apresentou índices satisfatórios, mas menos expressivos.
Copyright (c) 2025 Sra. Bruna Souza, Prof. Rodolfo Nunes, Sr. Matheus Torquato https://creativecommons.org/licenses/by/4.0
BIBLIOMETRIC ANALYSIS OF SCIENTIFIC PRODUCTION ON IDENTIFIED COMMERCIAL CLUSTERS IN THE METROPOLITAN REGION OF SÃO PAULO BETWEEN 2013 AND 2021 IN THE AREAS OF ADMINISTRATION, ACCOUNTING AND TOURISM
The research aims to identify and analyze the characteristics of scientific production on commercial clusters territorially identified in the Metropolitan Region of São Paulo between the period 2013 to 2021 using the technique called Bibliometric Analysis based on scientific material already published. Discussing its methodology, this research has a qualitative approach, and its type of research is characterized as descriptive, through a survey of the current state of the art on the subject of commercial clusters, with publications in the area of ​​Administration, Accounting and Tourism. As a result, scientific publications on commercial clusters territorially centered in the Metropolitan Region of São Paulo are concentrated in four important blocks for the purposes of this analysis, the first being classified by the Qualis Stratum (A3 and A4) and the second block under the classifications (B2 and B3). The third block features a Qualis Stratum under grade (C). And the fourth block presenting the classification of events (E1 and E2). The qualitative approach is predominant in the analyzed studies, corresponding to 81.9% of the articles. As for the classification of the type of research, the descriptive research becomes the most influential, corresponding to 54.5% of the analyzed texts.
Bibliometric Analysis; Commercial Clusters; National Scientific Production.
Copyright (c) 2025 Esdras da Silva Costa https://creativecommons.org/licenses/by/4.0
Copyright (c) 2024 Rodrigo Milano de Lucena https://creativecommons.org/licenses/by/4.0
Criatividade no Ensino e Aprendizagem em Administração
Objetivo: integrar e consolidar o conhecimento acadêmico sobre a criatividade no ensino e aprendizagem em administração Proposta: Congregar a produção acadêmica sobre o ensino e aprendizagem da criatividade na administração e propor a sua renovação. Pressuposto: A criatividade não é sistematicamente contemplada nas pesquisas sobre ensino e aprendizagem em administração, mesmo tendo, nas últimas décadas, se tornado um dos pilares da gestão contemporânea e das publicações acadêmicas. Abordagens teóricas: Abordagens sobre o ensino e aprendizagem da administração e a criatividade organizacional. Provocação: Os resultados desta pesquisa provocam integração, consolidação e renovação dos estudos sobre ensino e aprendizagem em administração preocupados com a criatividade organizacional. Métodos: Revisão sistemática e narrativa da produção acadêmica, em que o foco recai sobre o processo de seleção, na interpretação reflexiva dos resultados, na geração de categorias integradoras e na proposição de perspectivas que problematizam e orientam pesquisas futuras. Resultados: Agrupamentos conceituais para estruturar o entendimento sobre o a criatividade organizacional no contexto do ensino e aprendizagem em administração: posicionamentos, pedagogias e perspectivas. Os agrupamentos permitem mapear e melhor entender as pesquisas existentes, bem como identificar suas carências e oportunidades de pesquisa. Conclusões: Os resultados desta pesquisa contribuem para estruturar, estimular e orientar pesquisas futuras por meio de três propostas: pedagogias baseadas na prática, pedagogias baseadas nas artes e uma perspectiva teórica da criatividade coletiva.
Ensino em administração; Criatividade organizacional; Educação em administração; Revisão sistemática.
Copyright (c) 2024 Perola Dourado, Eduardo Davel https://creativecommons.org/licenses/by/4.0
REFLEXÕES SOBRE O COMBATE AO TRABALHO ESCRAVO HODIERNO A PARTIR DA GESTÃO DE CADEIA DE SUPRIMENTOS
O trabalho tem como objetivo analisar a dinâmica atual das cadeias de suprimentos como fator preventivo e combativo às práticas ilegais de exploração de mão de obra. Tendo em vista, toda estrutura e contrato social que envolve a prática milenar do trabalho, o modelo vigente e suas características. Em contraponto, sabe-se da importância da cadeia de suprimentos no reabastecimento logístico, processual e informacional das organizações. Há tempos ganha notoriedade no cenário acadêmico nas últimas décadas, por conta da globalização a referência bibliográfica acerca do tema é bem robusta, bem como os estudos de caso para análise. Com o intuito de responder os objetivos desta pesquisa, será utilizada pesquisa bibliográfica com perspectiva descritiva em conjunto com qualitativa, visto que é um tema transversal às ciências humanas, sociais e da saúde. Ademais, o estudo auxiliará na avaliação crítica dos trabalhadores acerca de ações voltadas à pesquisa acadêmica.
Responsabilidade Social Corporativa (RSC
Copyright (c) 2024 Edir Vilmar Henig, José Matheus Di Luca Ribeiro Bento https://creativecommons.org/licenses/by/4.0
A PERCEPÇÃO DOS CONSUMIDORES DIANTE DAS POTENCIALIDADES E LIMITAÇÕES DOS NOVOS MEIOS DE PAGAMENTOS
The objective of this work is to analyze the consumers' perception of the potentialities and limitations of the new means of payment in Valença do Piauí/PI. In this research, a descriptive, exploratory study with a quantitative approach was used. The study sample consists of 100 participants, over 18 years old, who somehow move the economy of the city of Valença do Piauí/PI. Data were collected through an online questionnaire sent to participants via Google Forms. It is concluded that the potential and limitations of the new means of payment are directly linked to people's daily lives. Cash was the main form of payment used, followed by Pix, and all survey participants said they were satisfied with the method they used. The reason for choosing certain types of payment is mainly due to practicality, in addition to security, speed and convenience.
Copyright (c) 2025 NEILANY ARAUJO DE SOUSA, Whashington Elias Alves de Araújo https://creativecommons.org/licenses/by/4.0
Editorial v8. n1. (Janeiro - Abril/2024)
v.7 n.3 (2023) - Edição v.7 n.3 - Setembro - Dezembro(2023)
A APLICAÇÃO DA EDUCAÇÃO FINANCEIRA NO DESENVOLVIMENTO DE MICRO E PEQUENOS NEGÓCIOS VAREJISTAS EM JUSTINÓPOLIS, RIBEIRÃO DAS NEVES
The phenomenon of entrepreneurship is present in different layers of society at different levels of social and technical sophistication. In Ribeirão das Neves, in the district of Justinópolis, it is no different. The region's retail activities are characterized by small and medium-sized businesses that meet the region's diverse needs. Therefore, the general objective of this work was to understand the impact of financial education on the development of local commerce. In the methodology, quantitative field research was defined using a self-applicable form via Google Forms with the participation of 9 respondents. The research results demonstrated that a good portion of entrepreneurs do not apply financial education concepts in their ventures frequently and seek technical knowledge outside of regular education, which resulted in difficulty in developing their businesses in the long term. It was concluded that the majority of responding entrepreneurs prefer to focus their financial management in the short term through financial education acquired outside of regular education. Due to this fact, they find it difficult to expand their business, although they admit that they have already tried or have the intention to do so.
Financial Education; microentrepreneurship; Ribeirão das Neves; Economic Development; Small Business
Copyright (c) 2024 Mauricio Amaral Pereira, Amanda Damasceno de Souza, Wagner Luiz Silva https://creativecommons.org/licenses/by/4.0
IMPLEMENTAÇÃO DE ABORDAGENS ÁGEIS NO SETOR BANCÁRIO
The challenges posed by digital transformation have led the banking financial services sector to quickly adapt to the disruptive environment and new consumer demands. These challenges accelerated with the COVID-19 pandemic. However, this process encounters several difficulties in achieving it, from aspects related to organizational culture to internal resistance to digital transformation. Thus, this article seeks to investigate the use of agile management tools (business agility) in the financial services sector. From a systematic literature review, through content analysis in a deductive way, using the PRISMA method, it was identified that agile management tools can be used by financial institutions with an important advantage in business management. Finally, we propose a generic model of agile management, through a framework, with a view to favoring the management and implementation of the digital transformation aligned with the strategic objectives of the institutions, as well as an important theoretical construction alluding to the objective of the research.
Copyright (c) 2024 Assis Zukunelli, Janine Fleith de Medeiros, Andre da Silva Pereira https://creativecommons.org/licenses/by/4.0
ANALYSIS OF MANAGEMENT MATURITY BY RESULTS IN THE MUNICIPAL PUBLIC ADMINISTRATION OF MATO GROSSO
The main objective of this study is to understand the degree of maturity of management by results in the public management of municipalities that adhere to the GPE Program of the Court of Auditors of the State of Mato Grosso. The methodology used in this study was quantitative, and descriptive, with data collection using a semi-structured questionnaire collected using the Google Forms tool and using a 7-point Likert scale. The environment and unit of analysis were municipal governments and public agents (mayor, local coordinator, secretaries, and other employees) involved in the implementation of strategic planning with a focus on management based on results supported by TCE/MT. The results show that GRP instruments are being used by MT city halls. It is therefore understood that GPR is experiencing advances in this management model, but it still needs to be perfected. Keywords: Management by results, Maturity, municipal governments by Mato Grosso.
Management by results, Maturity, municipal governments by Mato Grosso
Copyright (c) 2024 Edson Rodrigues de Aro, Daiane ANTONINI BORTOLUZZI, Thiago Rosa Cabral https://creativecommons.org/licenses/by/4.0
ESTRATÉGIAS DAS EMPRESAS PARTICIPANTES DO PROGRAMA BRASIL MAIS PARA AUMENTO DA PRODUTIVIDADE
The present study aims to analyze the impacts of implementing solutions developed by companies participating in the Brazil More Productive Program. The study is characterized as a qualitative-quantitative research, of an applied nature, descriptive in terms of objectives. Data were obtained from the Innovation Sprint and information recorded in the ALI system, through the analysis of 19 companies participating in the first cycle held between August and December 2022 in the state of Santa Catarina, municipalities of Concórdia, Jaborá, and Seara. Results showed that the main prioritized problems were related to personnel management, and the solutions developed primarily provided improvements in the internal processes of the companies, generally being of low complexity. Additionally, in most companies, improvements in productivity indicators and scores on the topics evaluated in the ALI Radar diagnosis were identified.
Copyright (c) 2024 Leandro Hupalo, Luniele Beilke https://creativecommons.org/licenses/by/4.0
A RECEITA PÚBLICA E A SUA INFLUÊNCIA NO DESENVOLVIMENTO DOS MUNICÍPIOS DA AMAZÔNIA LEGAL
Esta pesquisa busca analisar a receita pública e a sua influência no desenvolvimento dos municípios da Amazônia Legal, baseados no Índice FIRJAN de Desenvolvimento Municipal (IFDM) do Sistema FIRJAN (Federações das Indústrias do Rio de Janeiro). Metodologicamente, a pesquisa caracteriza-se como descritiva em relação a seu objetivo, quanto aos procedimentos pode ser considerada como pesquisa aplicada a partir do levantamento de dados secundários e quantitativa em relação à abordagem do problema. Os achados indicam que apesar de pequena, é possível afirmar que há relação positiva entre as receitas púbicas e o índice de desenvolvimento socioeconômico dos municípios da Amazônia Legal, o que mostra que com uma maior arrecadação há consequentes maiores investimentos e maior desenvolvimento das áreas de educação, saúde, emprego e renda. Diante dos valores, não se rejeita a hipótese de que a receita pública exerce uma relação positiva e significativa sobre o índice de desenvolvimento socioeconômico dos municípios da Amazônia legal. Compreender que existe uma relação positiva entre receita e desenvolvimento é importante no atual contexto que estamos inseridos, tendo em vista que cada vez mais à uma escassez de recursos financeiros por parte dos municípios de todo Brasil, exigindo dos gestores públicos maior atenção a eficiência no gasto público para a maximização do desenvolvimento.
Receita Pública; Desenvolvimento; Amazônia Legal; Brasil.
Copyright (c) 2024 Samuel Rodrigues da Silva, Ronaldo Leão de Miranda, Janine Patricia Jost de Miranda https://creativecommons.org/licenses/by/4.0
RELAÇÃO ENTRE A HEURÍSTICA DO EXCESSO DE CONFIANÇA E O PERFIL DE INVESTIDOR.
The present study focuses on analyzing the phenomenon known as "Overconfidence" in students enrolled in technical courses in the field of Management in a city in the interior of São Paulo. The central objective is to investigate whether different types of investors (conservative, moderate, and aggressive) exhibit variations in the level of this overconfidence. To achieve this goal, a questionnaire was administered to 162 participants, who were grouped according to their investment profiles. The methodological approach employed involved the use of procedures proposed by Gigerenzer e Kleinbölting (1991) and Baratella (2007), in addition to the application of the Wilcoxon test. The purpose behind the selection of these methods was to confirm the presence or absence of the overconfidence phenomenon in investors' profiles. Furthermore, for a more in-depth examination of differences between the three types of profiles, the Kruskal-Wallis test was also employed. This statistical test aims to assess whether there are significant discrepancies in the distributions of overconfidence among the different groups of investors. The results of the analysis and statistical evaluation led to the conclusion that there is not enough evidence to assert that the three investor profiles have significant disparities in terms of the distribution of overconfidence.
Copyright (c) 2024 Renata Oliveira Pires de Souza https://creativecommons.org/licenses/by/4.0
UTILIZAÇÃO DO MÉTODO HIGHER EDUCATION PERFORMANCE (HEDPERF) PARA AVALIAÇÃO DA QUALIDADE DOS SERVIÇOS PRESTADOS EM UMA FACULDADE PRIVADA NO MUNICÍPIO DE JACIARA, MATO GROSSO
An organization needs to know the perception of customers regarding the products or services provided so that it can make improvements identified as weaknesses. In this way, the present study sought to identify the quality of services provided in a private college located in the municipality of Jaciara, Mato Grosso. To achieve the objective, the Higher Education Performance instrument (HEdPERF) was used to identify the quality of services provided at the educational institution. As a result, it was identified that a general average score of 5 points was assigned, on a scale of 1 to 7 for the services provided by the institution. Using the overall average as the cut-off point, it was identified that of the 41 attributes evaluated, 20 performed below the overall average, requiring attention from the institution's managers to develop an improvement plan.
Higher education, Marketing services, Quality services
Copyright (c) 2024 Diego Campos Pereira, Janice Queiroz de Pinho Gonçalves https://creativecommons.org/licenses/by/4.0
Occupational health and safety management: a case study in a private higher education institution
Having trained workers, who know how to act in emergency-urgent situations becomes essential for the promotion of risk prevention, whether they are related to the workers themselves, or affecting third parties who enter educational institutions every day. The objective of this research was to promote training policies for workers at a private higher education institution for actions in emergency-urgency situations at work. It was a case study and the research was classified as applied, descriptive, exploratory and qualitative- quantitative. Data collection was carried out in three stages: interview, document collection and application of a socio-demographic and knowledge-level questionnaire. Data were analyzed via content analysis, document analysis and statistical analysis. It was diagnosed that the level of knowledge of the institution&#39;s workers about emergency-urgency situations is between good and excellent and, with the data obtained, the objectives of this research were achieved, enabling the development of five proposals for the institution.
Health and Safety at Work. Emergency-Urgency Situations. Knowledge Level. Accident at Work. Training.
Copyright (c) 2024 ROBERTA FRANCO EVERS, BIANCA SMITH PILLA https://creativecommons.org/licenses/by/4.0
FATORES QUE INFLUENCIAM NA ROTATIVIDADE DE PESSOAL NAS ORGANIZAÇÕES:
O presente trabalho buscou identificar quais as principais causas que afetam no índice de rotatividade das organizações. A partir de uma pesquisa bibliográfica, com a leitura de artigos, livros e revistas relacionadas ao tema, foram elencados os principais fundamentos que possuem relação direta com as causas dos desligamentos de colaboradores, sejam por decisão tomada pela empresa ou de iniciativa do próprio funcionário. Os indicadores pesquisados apontam que a motivação do colaborador para executar suas atividades é essencial para que a relação seja benéfica para ambas às partes, porém existem diversos fatores, muitas vezes subjetivos que influenciam nessa motivação. A gestão de pessoas, quando eficaz, pode contribuir utilizando de conceitos e ferramentas para diminuir o turnover nas organizações, como capacitações, planos de carreiras e salários, entre outros.
clima organizacional. gestão de pessoas. motivação. turnover.
Copyright (c) 2024 Fabiano Greter Moreira, Luana da Silva Nantes https://creativecommons.org/licenses/by/4.0
BRANDING EQUITY: EVALUATION OF THE FITNESS SERVICE BRAND FROM THE CONSUMER PERSPECTIVE
The purpose of the study is to analyze branding equity from the perspective of consumers of fitness services, aiming to develop organizational strategies. Studying the subject is important due to the strategic connotation attributed to brands, which are seen as strategic assets that create current value for the organization. Academically, there is a need to deepen knowledge about brand resonance, specifically in the fitness sector, as research in national and international databases did not find studies in the sector. The methodology follows a qualitative, explanatory, inductive approach based on a case study and supported by semi-structured interviews, the findings of which can be used by organizations that find themselves in similar situations. The study contributes to the recognition of the role and value of the brand as an organizational asset and generates opportunities to develop management strategies to enhance the value of the brand. Furthermore, the efforts used emerge as guiding elements for strategic reflection and tactical action in the fitness sector, balancing short and long-term objectives. The results indicate that brand resonance arises from the harmony between brand judgment, sentimental connection, performance, social image, recognition of superior quality and the balance between brand value and functionality
Copyright (c) 2024 Samara Silva Headley https://creativecommons.org/licenses/by/4.0
Com o desenvolvimento e a popularização da tecnologia, as empresas têm tido cada vez mais acesso a sistemas informatizados que auxiliam os gestores em suas atividades, como o controle, que é considerado uma função importante para o desempenho de uma organização. Dessa forma, este artigo teve como objetivo analisar as razões que levaram microempresas a implantarem sistemas informatizados de gestão e os resultados obtidos. Logo, foram abordados temas como Sistemas de Informação Gerencial (SIG) e Tecnologia da Informação (TI). Assim, a pesquisa foi elaborada pelo método qualitativo, com a utilização de uma entrevista semiestruturada com os gestores das empresas, visando compreender os benefícios conquistados, sob o ponto de vista dos entrevistados. Deste modo, com os resultados obtidos, o estudo observou a presença de variados sistemas disponíveis no mercado com características e custos que atendem diferentes realidades. Portanto, o estudo avaliou que esses sistemas não são fatores determinantes para a sobrevivência da empresa. Entretanto, também concluiu que a agilidade e a simplificação no controle adquirida pelos sistemas podem ser de grande importância para as organizações, tendo um alto custo-benefício.
Sistemas de Informação Gerencial. Tecnologia da Informação. Gestão.
Copyright (c) 2024 Francisco Mirialdo Chaves Trigueiro, Rodrigo Carvalho Elizeu https://creativecommons.org/licenses/by/4.0
Copyright (c) 2023 Rodrigo Milano de Lucena https://creativecommons.org/licenses/by/4.0
USO DE INDICADORES DE DESEMPENHO NA ESTRATÉGIA DE UMA CONCESSIONÁRIA DE MÁQUINAS AGRÍCOLAS
With the objective of analyzing the use of performance indicators of the Human Resources (HR) department in the strategy of a concessionaire that operates in the field of agricultural machinery, a single, explanatory and qualitative case study was carried out, through triangulation of questionnaires, interviews, documents and participant observation. The data analysis technique was content analysis. Based on the perception of the 84 employees of the company, respondents to the questionnaire, as well as the HR Manager and HR Analyst interviewed, it was found that performance indicators (whether financial or non-financial), especially HR, are considered as essential in short, medium and long term strategies. This demonstrates the importance of key performance indicators, which most employees are aware of its meaning, however, until now, such indicators have not been defined in the HR sector. Given the above, it is concluded that the performance indicators of the HR sector are directly related to the employees, who are the company's greatest capital. In addition, conducting the performance of these professionals, linked to the organization's strategy, is relevant for the company's objectives and goals to be achieved.
Performance Indicators; Human Resources; Strategy; KPI; Agribusiness.
Copyright (c) 2023 Víctor, Mara Vogt, Silvana https://creativecommons.org/licenses/by/4.0
UM ISOMORFISMO INSTITUCIONAL, ESTRATÉGIAS, SUSTENTABILIDADE E SUAS RELAÇÕES
A realização da pesquisa possibilitou que verificássemos a importância do estudo das estratégias no campo da sustentabilidade, a partir da influência do isomorfismo institucional, que ocorre nos diversos campos organizacionais. Esta pesquisa bibliográfica, de natureza qualitativa, foi realizada por meio de um levantamento de dados secundários a respeito dos temas de isomorfismo institucional, estratégias, sustentabilidade e suas relações em textos base de dados do google scholar. No contexto do isomorfismo dentro dos campos organizacionais é importante destacar que os mecanismos de mudanças institucionais são estratégias usadas nos/pelos campos organizacionais para que outras organizações se adequem aos padrões institucionalizados dentro dele. A necessidade de equalizar as diversas percepções a respeito do desenvolvimento sustentável, visando o bem comum, por meio do crescimento econômico, sem prejudicar o meio ambiente presente e futuro, levou a criação de várias dimensões e indicadores, que regulam as estratégias antrópicas. Uma das formas de promover o desenvolvimento sustentável das instituições é a criação de estratégias de sustentabilidade econômica mundial, nacional, regional e local alicerçadas no isomorfismo institucional.
Copyright (c) 2023 VANEIDE Gomes de Souza https://creativecommons.org/licenses/by/4.0
the FINANCIAL AND BUDGETARY ADMINISTRATION AS A TOOL IN HIGH SCHOOL TO COMBAT YOUTH DEBT
The global scenario is in an accelerated economic phase and as a result, the national economic scenario is no different. In recent years, a situation can be observed in Brazil: the significant increase in the participation of young people in the economy, through the increase in purchasing power after completing the last stage of basic education. However, this factor has had a side effect on young people: financial indebtedness. This situation can be justified by the lack of minimal knowledge of financial and budgetary management. The objective of this study is to analyze the effect of the lack of financial and budget education in high school and the financial vulnerability that leads to youth indebtedness. This research presents concepts of economy and indebtedness to contextualize and substantiate the report and, therefore, the performance of a bibliographical and documental analysis that shows as a result an alert: we are on a collision course. The current generation cannot manage itself, and its main hopes are in a school grade that still does not exist. It concludes whether there is an immediate need to insert administrative and budgetary education as a mandatory subject in the common curriculum of schools to change this scenario of default.
Copyright (c) 2023 Eduardo Cardoso https://creativecommons.org/licenses/by/4.0
Editorial: v.7 n.1 (Janeiro - Abril/2023)
MARIANA AND BRUMADINHO DAMS AND VALE'S SHARE PRICE: AN EVENT STUDY
Samarco, a subsidiary of Vale S.A. and an Australian mining company, maintained mining tailings dams in Mariana and Brumadinho in Minas Gerais. The purpose of the dam is to prevent toxic waste from reaching the rivers and streams in the region. The Mariana dam broke on November 5, 2015 and the Brumadinho dam on January 25, 2019. Lives were lost, rivers and streams were contaminated, and toxic sludge spread over miles of land. Brazil witnessed two never-before-seen mining tailings dam accidents. Did the dam bursts affect Vale's stock price? Through the financial approach known as event study it was concluded that the collapse of the Fundão dam in Mariana caused a statistically significant cumulative post-event drop in the miner's share price. The breach of the Córrego do Feijão dam in Brumadinho, on the other hand, affected Vale's share price only on the day of the accident, with no repercussions in the rest of the post-event period. It is assumed that Vale's investors quickly priced the damage caused by the Brumadinho dam failure into the value of its stock.
Socio-economic and environmental disaster
Copyright (c) 2023 Carlos Henrique Rocha, José Guilherme Vasconcelos https://creativecommons.org/licenses/by/4.0
IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
This theoretical essay presents an analysis of consistency and coherence, in the light of Accounting Theory and the Regulatory Conceptual Framework, of the concepts and procedures used in IFRS 16 regarding operational leasing. IFRS 16 established a differentiated treatment between lessors and lessees, establishing inconsistent procedures and ambiguous nomenclatures. Noteworthy is the inconsistency arising from the accounting of the account classified as right to use an asset, an intangible asset in the lessee, in correspondence with the asset account in the lessor, when the asset has already been transferred to the lessee. According to Accounting Theory, in particular Paton (1922), and the IASB's Regulatory Framework, it should be a receivable account. Finally, it is questioned whether the theory has to adjust to current standards or propose alternative procedures, based on the analysis of IFRS 16.
Copyright (c) 2023 Ricardo da Costa Nunes https://creativecommons.org/licenses/by/4.0