Implantation of predial maintenance management at UFAL - Campus Sertão

ID: 70543

Authors: Marcus Paulo Bezerra Silva, Diniz Alves de Sant’Ana Silva, Tatiane Conceição do Nascimento, Victor Menezes Vieira.

Source: Revista Gestão & Planejamento, v. 24, n. 1, p. 76-99, January-December, 2023. 24 page(s).

Keyword: 5W2H , Maintenance Management , PDCA , Public Administration

Document type: Article (Portuguese) Show Abstract

In the search for improvements in processes and technological innovations, new tools and methodologies are increasingly applied in private organizations as well as in Public Administration. As maintenance management must act quickly and efficiently to reduce costs and ensure equipment availability, the use of software, such as SADEGE, presented in this case study, together with tools such as PDCA and 5W2H, are applied in a public institution. higher education in order to establish a planned and unplanned, predictive and preventive corrective building maintenance control of equipment. Thus, as in the industry, some indicators and the results obtained using SADEGE were raised and analyzed by students, in order to develop Maintenance Plans and assist the public manager to schedule tasks in order of priority and how to allocate resources efficiently.

Influence of Gender Disclosure on the Corporate Sustainability of Brazilian Companies

ID: 71798

Authors: Antônio Rodrigues Albuquerque Filho, Beatriz Pereira da Silva, Gerlania Coelho da Silva, Gizelli Cristini dos Santos Costa, Victor Anderson da Silva Façanha, Paulo Henrique Vieira Gomes.

Source: NAVUS - Revista de Gestão e Tecnologia, v. 12, n. único, p. 0-0, January-December, 2022. 1 page(s).

Keyword: disclosure, disclosure de gênero, sustentabilidade

Document type: Article (Portuguese) Show Abstract

The objective of this study is to analyze the influence of gender disclosure on the corporate sustainability of Brazilian companies that had their reports prepared in accordance with the GRI standard. For this purpose, the term “gender disclosure” means social disclosure related to SDG5 – Gender Equality. For this purpose, a descriptive, documentary and quantitative data approach was carried out, in a sample of 61 sustainability reports published in 2019 in the GRI database. It was identified that the disclosure of gender is positively associated with the sustainability of companies. Thus, it is shown that to achieve a higher level of sustainability, companies look for competitive strategies, such as gender disclosure.

State Capacity: bibliometrics of publications in the period 2009-2019

ID: 66823

Authors: Roseane Grossi Silva, Valdir Machado Valadão Júnior, Victor Vieira Silva, Alécio Henrique Dantas.

Source: Contabilidade, Gestão e Governança, v. 25, n. 1, p. 80-102, January-April, 2022. 23 page(s).

Keyword: bibliometrics , multidimensional , scientometry , State Capacity

Document type: Article (English) Show Abstract

Objective: In the late 1980s, the attributes of the State were seen as fundamental requirements for quality of life, constituting its State Capacity. Through analysis of research on the subject, it is possible to better understand how studies have been developed. The objective of this work was to know the panorama of publications on the theme State Capacity, in the Period 2009- 2019, in the Web of Science and Scopus databases. Method: We carried out a bibliometrics/scientometrics considering the publications between the period 2009-2019 in eight stages of analysis, defining and identifying: database, search filters, authors and most cited terms, references, cooperation between authors, place of research and emergence of new expressions. Also, was used the web-based app Bibliometrix to expand the analysis. Originality/Relevance: Combines both the quantitative aspects of publications dealing with the theme State Capacity and the content aspects, seeking a comprehensive analysis, under the logic of multiple paradigms. Results: It was possible to identify seven categories of studies in specific areas of State Capacity. The analysis showed that the theme is under development, with a multiplicity of concepts and approaches, with the emergence of new areas as a research focus. The studies converge to a perspective of the State's capacity as multidimensional, formed by (sub)capacities, which represent the varied possibilities of government action. Theoretical/Methodological contributions: It shows the focus (categories) of the research, the subjects associated with the study proposals, the locations studied, as well as the collaboration networks, and the publication flows of the authors.

Implantation of predial maintenance management at UFAL - Campus Sertão

ID: 70043

Authors: Marcus Paulo Bezerra Silva, Diniz Alves de Sant’Ana Silva, Tatiane Conceição do Nascimento, Victor Menezes Vieira.

Source: Revista Gestão & Planejamento, v. 23, n. 1, p. 887-910, January-December, 2022. 24 page(s).

Keyword: 5W2H , Maintenance Management , PDCA , Public Administration

Document type: Article (Portuguese) Show Abstract

In the search for improvements in processes and technological innovations, new tools and methodologies are increasingly applied in private organizations as well as in Public Administration. As maintenance management must act quickly and efficiently to reduce costs and ensure equipment availability, the use of software, such as SADEGE, presented in this case study, together with tools such as PDCA and 5W2H, are applied in a public institution. higher education in order to establish a planned and unplanned, predictive and preventive corrective building maintenance control of equipment. Thus, as in the industry, some indicators and the results obtained using SADEGE were raised and analyzed by students, in order to develop Maintenance Plans and assist the public manager to schedule tasks in order of priority and how to allocate resources efficiently.

The Consumer's Intention to Donate to Social Institutions: An Experimental Study

ID: 59521

Authors: Victor Vieira Silva, Larissa Santos de Marcello Cruvinel, André Francisco Alcântara Fagundes.

Source: Revista Interdisciplinar de Marketing, v. 9, n. 1, p. 27-45, January-June, 2019. 19 page(s).

Keyword: consumer behavior , donation , philanthropy , Social marketing

Document type: Article (Portuguese) Show Abstract

Donations are the main source of resources for philanthropic institutions to carry out their activities, and, in order to increase the number of donations, these institutions need to study consumer-donor behavior, looking to sensitize it to the social cause of the organization and influence its intention to donate. Thus, this study aims to analyze the impact of donations request messages in the intention to donate of the consumers, considering the arguments used for this and the different locations of the requesting institution. It was made a quantitative research, explanatory and experimental, having as instrument of data collection six models of online questionnaires, which differed by the situation illustrated of the social institution, in terms of location and activities developed. The answers of the 232 respondents, obtained for convenience, were analyzed by descriptive statistics, test-T and Analysis of Variance. The results showed a low intention of donation of the respondents, and the arguments of the message and the location of the institution not impacted in the intention to donate of the consumers, and neither in the intended value of donation. Already the sex and age were able to influence this intention of donation.

Graduate Program in Accounting: Similarities and Differences of Bibliographic Production

ID: 50857

Authors: Sandro Vieira Soares, Victor Pereira Silva, Silvia Pereira de Castro Casa Nova, Alan Diógenes Góis.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 2, p. 695-732, May-August, 2018. 38 page(s).

Keyword: Accounting , Graduate programs , Publications

Document type: Article (Portuguese) Show Abstract

During the triennium 2010-2012 there were in Brazil seventeen academic stricto sensu graduate programs in Accounting and Controllership spread across four regions of Brazil and across four levels of concepts of Capes. Together, teachers and students of these programs have published more than two thousand papers in journals. The question that guides this research is: How are graduate programs in Accounting grouped according to the characteristics of their publications published in journals in 2010-2012? This research aims to simulate several clusters of these graduate programs using cluster analysis. Therefore, simulations were made using five clustering methods with three distance measures on five variables proposed by Soares e Múrcia (2016). We conclude that depending on the distance measure used, the cluster layout of the graduate programs changes. In addition, we show that the nearest neighbors method generates clusters more difficult to be observed. Finally, we detected the recurrent association between some graduate programs as UFPR and Unisinos, and FURB and UFSC. Thus, the graduate programs in the south of Brazil have similar characteristics regarding publication. The USP stands out for isolating others graduate programs. Soares and Casa Nova (2015) have already shown to be indicative of these findings. This paper advances the discussion of the use of indicators of the bibliographic production for the evaluation of the quality of graduate programs. It is the argument of the authors of this paper that the System follows a rationality focused on product indicators, and that can deviate teachers and students from the concentration of efforts in the research process.

Analysis of the Management Artifacts Used by the Food Trucks of the City of Natal/RN

ID: 46567

Authors: João Victor Joaquim dos Santos, Yuri Gomes Paiva Azevedo, Diogo Henrique Silva de Lima, Edzana Roberta Ferreira da Cunha Vieira Lucena.

Source: Revista de Gestão, Finanças e Contabilidade, v. 7, n. 3, p. 105-126, September-December, 2017. 22 page(s).

Keyword: Food Trucks , Management Artifacts , Micro and Small Business

Document type: Article (Portuguese) Show Abstract

The present study aims to analyze the management artifacts used in decision making by Food Trucks managers in the city of Natal/RN, based on the model proposed by the International Federation of Accountants (IFAC). To that end, individual semi-structured interviews were realized with eight Food Trucks managers from June to August 2016, in which these were selected through the technique snowball sampling. After the transcription of the interviews, the data were coded in the software ATLAS.ti® so that, afterwards, the content analysis was performed. Among the main results, is perceived that there is a limited use of management artifacts that comprise the first and the second stages of International Management Accounting Practice 1 (IMAP 1), considering only the use of absorption costing and corporate budget. However, the third stage presents a higher utilization index, given the evidences of adoption of target costing, benchmarking, kaizen, strategic planning and just in time. Finally, the present study verifies that none of the investigated managers uses the management artifacts related to the fourth stage, thus compromising the evaluation of the value creation of entities.

Os motivos da permanência da vítima no trabalho após o assédio moral

ID: 64118

Authors: Victor Vieira Silva, Lina Eiko Nakata.

Source: Caderno de Administração, v. 25, n. 1, p. 64-72, January-June, 2017. 9 page(s).

Keyword: Assédio moral , Permanência no trabalho , Relações de trabalho

Document type: Article (Portuguese)

Managing Expatriates: Analyzing the Experience of an Internationalized Brazilian Company

ID: 44045

Authors: Bernardo Meyer, Victor Meyer Jr., Kamila Vieira da Silva, Larissa Mallmann Fernandes Almeida Brandão.

Source: Revista de Ciências da Administração, v. 18, n. 46, p. 137-147, September-December, 2016. 11 page(s).

Keyword: Expatriates , Internationalization , Management

Document type: Article (English) Show Abstract

The management of expatriate employees is an important topic in the field of international business. Most of the studies on expatriation management are based on the experience of North American and Western European corporations. Few studies focus on corporations from developing countries. The purpose of this study was to examine how expatriates were managed by a Brazilian multinational corporation in relation to the cultural dimension. This is a single case study based on qualitative research. The focus was a Brazilian telecommunications company operating in China. The research investigated the preparedness of expatriates prior to departure and the kinds of difficulties they faced in daily life abroad. The analysis revealed that the lack of preparation of expatriates before departure was an important barrier to overcome in order to achieve better performance. The findings indicated that psychic distance was the key factor responsible for major problems facing expatriate workers.

Suplementar Analysis of Economic-Financial Performance of Operators of Private Health Plans of Brazilian Supplemental Health Sector

ID: 44312

Authors: Victor Vieira Silva, Eduardo Lobel.

Source: Revista de Administração Hospitalar e Inovação em Saúde, v. 13, n. 3, p. 1-17, July-September, 2016. 17 page(s).

Keyword: Analysis of Variance , Organizational Performance , Supplemental Health

Document type: Article (Portuguese) Show Abstract

The objective of this article is to analyze the economical and financial performance of private health plan operators, to identify the impact of the factors Operators, Year, Modality, Size and Region in the variability of performance of these operators, using the method of Variance Analysis. The research has restricted their analysis to the years 2007 to 2014 and operators of the modalities Self Health Insurance, Medical Cooperative, Philanthropy, Group Medicine and Private Health Insurance, having a final sample of 513 operators. The performance was operationalized by seven indexes: Return on Total assets, Operating Return on Total assets, Return on Equity, General Debt, Short-term Debt, Current Liquidity and Rate of Loss Ratio. As a result, the factor was more Operators power of explanation of performance variability among enterprises, when compared individually with the other factors, indicating that the sources of variation are internal factors of the operators. Of the sample, sixteen operators had superior performance in more than one medium index, whose most frequent characteristics were: Self Health Insurance; small operators; act in the Southeast; featured financial indexes.

Economic and Financial Performance of Supplementary Health Plan Companies

ID: 44381

Authors: Victor Vieira Silva, Eduardo Loebel.

Source: Revista de Gestão em Sistemas de Saúde, v. 5, n. 2, p. 57-70, July-December, 2016. 14 page(s).

Keyword: Economic-Financial Performance , Health Management , Performance Indicators

Document type: Article (Portuguese) Show Abstract

The federal regulation of the Brazilian sector of Supplementary Health has been stimulating competitiveness between companies specialised in this area, who seek a maximization of results, in addition to meeting the requirements of said regulation. In this context, the knowledge of the economic-financial performance becomes very important, since it assists and serves as assessment of organizational decisions. So this article has as its research question: how is the economic-financial performance of health private plan operators going and what have been the differences between them over the years, considering the following indicators: Return on Total Assets, Operational Return on Total Assets, Return on Equity, Current Liquidity, Short-Term Debt and Loss? The overall objective is to identify the economic-financial performance of health private plan companies, as well as comparing its results inn the years 2008 to 2012. For this, a quantitative descriptive and documentary research was carried out, building a database with the accounting information from the companies to measure the performance through seven economic-financial indexes, and for data analysis and interpretation, univariate statistics and the Median Test were done. The comparison of the median values of the indexes over the years showed, as a result, statistically significant differences in the companies’ economic-financial performances, when measured by the Return on Total Assets, Short-term Debt and Loss ratios. The results suggest further researches that relate performance to the structuring of the sector., including the companies’ management ways.

From the deterioration of relations to the choice for staying: The bullying at work

ID: 42698

Authors: Victor Vieira Silva, Lina Eiko Nakata.

Source: Revista de Carreiras e Pessoas, v. 6, n. 2, p. 206-214, May-August, 2016. 9 page(s).

Keyword: Moral harassment , Organizational culture , Working relationships

Document type: Article (Portuguese) Show Abstract

The article aims to know and understand the reasons why the people who have suffered bullying remain in the organization. Moral harassment is a phenomenon closely related to environment in which it occurs. Organizations make and reproduce a context where competitiveness is needed in order to achieve the organizational goals, what legitimizes any behavior that in search of these. The analysis of the results showed that the main reasons that lead to stay in a job where they suffer moral harassment relate to the context of the work, which allow the satisfaction of basic needs of individuals.