Food Waste: Global Agenda and Articulation With Local Movements

ID: 58359

Authors: Luciana Rubini Tambos, Marco Antonio Harms Dias.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 1-11, May-August, 2020. 11 page(s).

Keyword: Food waste , Public policies , SDG 12

Document type: Article (Portuguese) Show Abstract

According to the Food and Agriculture Organization of United Nations, nearly onethird of world's food is wasted. Rates point to emergencies, advocating the need for immediate action for short-term scenario changes. Wasting food is an unsustainable practice as it jeopardizes work, financial resources, water, land and global climate. This article analyses food waste, aiming to contextualize the problem and identify possible actions for a municipal level implementation, as a way of public policy on a current trend, which adds high social and environmental costs. For this purpose, the study was based on conceptual research and food waste and its impacts data. Thereafter, formulation and scope of Sustainable Development Goal (SDG) 12 was studied – which requires ensuring sustainable consumption and production patterns focusing on food waste reduction goals, understanding and exploring a Brazilian agenda systematics as a modality of local public policy. Aiming to achieve this purpose, researchers opted for an exploratory research based on a bibliographical and qualitative-quantitative approach. Results reveal the existence of a global movement focused on a food waste and its environmental impact concern, but still poorly articulated to effective public policies. This study contributed to information pooling on the subject as well as analyzing possibilities of practical actions to address the question in Brazil.

Editorial V. 10, N. 2, 2020

ID: 58358

Authors: José Ribamar Marques de Carvalho, Éneas Dantas da Silva Neto, Fabiano Ferreira Batista.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 1-1, May-August, 2020. 1 page(s).

Document type: Editorial (Portuguese)

Transparency and Accountability: An Analysis of the Federal Universities of Rio Grande do Sul in the Light of the Principles of Governance of the Federal Public Administration

ID: 58360

Authors: Alexandre Borba de Oliveira, Fernanda Dalcin Flôres, Nelson Guilherme Machado Pinto.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 12-22, May-August, 2020. 11 page(s).

Keyword: Accountability , Governance , Transparency

Document type: Article (Portuguese) Show Abstract

The present study aimed to analyze whether the information published on the websites of the federal universities of Rio Grande do Sul complies with the principles of good governance related to transparency and accountability. It was a descriptive research with a qualitative approach. Data collection took place through navigation guided by the electronic sites of these universities. The main results show that none of the analyzed universities fully comply with the requirements of the relevant legislations. Regarding active transparency, two federal universities in Rio Grande do Sul are in the stage of significant active transparency and four of them are in the stage of moderate active transparency. It is necessary to highlight the importance of carrying out other studies on this subject, in order to follow the possible advances and setbacks experienced nationally and internationally regarding public transparency and accountability of organs and entities of the Federal Public Administration.

Analysis of Determinants on the Performance of the of Precatórios and Small Value Requirements in the Framework of the RN Court of Justice

ID: 58361

Authors: Daniel Augusto Celestino Ferreira, Erivan Ferreira Borges.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 23-33, May-August, 2020. 11 page(s).

Keyword: Judiciary , Performance , Precatorios

Document type: Article (Portuguese) Show Abstract

The objective of the study is to analyze factors that influence performance in the management of precatórios. In order to achieve this, a theoretical-empirical model was defined that would allow to explain the relationship between operational variables (Magistrate Training, Number of Servers, Quantity of Assessments, IT Tool utilization, Extension Project implementation, Transparency and Payment Month) and the performance (quantity of payments) of the management of precatórios. The research is characterized as a case study, and it is carried out with data from the Precautionary Division of the Court of Justice of Rio Grande do Norte from the years 2012 to 2016. The results show that the variables month of payment, training of the magistrate and the use of IT tools, are the ones that most influence this performance, being the payment month the most relevant, suggesting that the discharge of judicial debt is subject to the level of social interest that the public manager attributes to them, so that their realization budget tends to be a secondary concern, demonstrating that the political factor may exert influence over jurisdictional benefits.

Forest Deforestation in the Brazilian Amazon States and its Impacts on Natural Resources: Construction of Statistical-Econometric Panel Model for 2000-20181

ID: 58362

Authors: André Cutrim Carvalho, David Ferreira Carvalho, Alana Paula de Araújo Aires.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 34-45, May-August, 2020. 12 page(s).

Keyword: Brazilian Amazon , Deforestation , Forests , Natural resources , Panel Modeling

Document type: Article (English) Show Abstract

In Brazil, deforestation in the Amazon is the main factor which is responsible for the destruction of natural resources and environment degradation. Economic growth and improving income distribution, for example, contribute to an increased demand for land and to the expansion of livestock production. Thus, in order to analyze the effects of economic growth and income distribution on natural resources, first it is necessary to distinguish the dynamics of the economic growth (whether slow or accelerated); and second, it is essential to know the form in which economic growth is taking place: whether through the extensive absorption of using factors of production; or whether through intense absorption with an increase in the productivity of the factors of production due to technical innovations; and third, the fact that the economy grows in a finite ecosystem implies an increase in opportunity costs. The effect of deforestation ultimately affects economic productivity and also provokes other ecological and socioeconomic disruptions. The aim of this paper is to analyze the impact of deforestation on the natural resources of the area known as Legal Amazon, during the period 2000-2018. For this, statistical-econometric instruments from panel modeling have been used. The central conclusion is that the main regressors associated with the rate of deforestation in the surveyed states continue to be the significant causes of this problem throughout the region. Thus, it is assumed that deforestation in the Amazon is, in fact, the main factor responsible for the destruction of natural resources. However, it cannot be denied that extensive livestock production continues to be the main activity responsible for the significant increase in deforestation in the region.

Higher Education Institutions and Urban Space Transformations: Reflections on the Socioeconomic Structural Dynamics

ID: 58363

Authors: Armando Rodrigues de Melo, Ângela Maria Cavalcanti Ramalho, Iara Bezerra de Oliveira, Suelma Ferreira do Oriente.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 46-56, May-August, 2020. 11 page(s).

Keyword: Development , Education , Society , Urban Scenery

Document type: Article (Portuguese) Show Abstract

This study aims to analyze the organization in the urban space as a result of the transformations undertaken from the socioeconomic and political-cultural viewpoint of the Itararé neighborhood in the city of Campina Grande - PB, from the construction and operationalization of the Center for Higher Education and With the Faculties of Applied Social Sciences - FACISA and the Faculty of Medical Sciences - FCM, which contributed to a significant potential of indicators for the formulation of sectoral public policies and local / regional development. To analyze the characteristics of the studied phenomenon and to elucidate essential variables in this discussion, understanding its nature and the correlation between them, the study was developed with research design in the function of the required objectives, being necessary to draw a methodological path. Thus, the type of research was exploratory with an analytical approach to quantitative data. We also used bibliographical research that contributed to a broader understanding of the theoretical-conceptual field, non-participant observation, and semi-structured interview. The results of the study show that, after the CESED facilities, the neighborhood has received improvements in its infrastructure, with private investments interested in commercial exploration, housing construction, hotels, close to Higher Education Institutions, places related to university demand, as a local/regional development hub.

Absenteeism Analysis as a Type of Hidden Cost in a Public School

ID: 58364

Authors: Marcos Igor da Costa Santos, Paulo Amilton Maia Leite Filho, Maria Luiza da Costa Santos.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 57-65, May-August, 2020. 9 page(s).

Keyword: Absenteeism , Educational institution , hidden costs

Document type: Article (Portuguese) Show Abstract

Studies on absenteeism become important because of the need to understand how occult cults affect organizations' outcomes and the mechanisms that can be implemented to achieve better responses. This paper aims to analyze absenteeism, as a type of hidden cost, based on the categories (pathology, work sector, position); of the annual index; and the cost of absenteeism in a public education institution from 2015 to 2017. This information was obtained from the general reports for the periods from 2015 to 2017. Also, the IFPB Annual Management Reports were used, accessed on the official website of the institution. The data were treated with descriptive statistics and the absenteeism categories were analyzed to verify the indices and hidden cost generated for the institution. Based on the results, it was evidenced that the accumulated absence of employees is caused by factors resulting from the health status of the employees themselves or to accompany family members, such as diseases caused by viral infections, mental and behavioral disorders. Regarding the Annual Absenteeism Index, it was found to exceed the value predicted by the International Association of Occupational Medicine and is therefore considered unacceptable. Concerning hidden costs with absenteeism, it was found that hidden costs with teachers outperformed hidden costs with technical and administrative staff.

Public Servants' Perception of Organizational Strategic Planning: The Case of a Decentralized MPF Unit Through the Implementation of the Balanced Scorecard

ID: 58365

Authors: Herivânio Torres Bandeira, Tânia Nobre Gonçalves Ferreira Amorin.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 66-77, May-August, 2020. 12 page(s).

Keyword: Balanced Scorecard , Planning , Public Management

Document type: Article (Portuguese) Show Abstract

In recent years, several public organizations have used the Balanced Scorecard methodology tool to formulate and implement their strategic planning. Following the line of thought of management modernization, the Ministério Público Federal - MPF (Federal Public Prosecution Service) stablished the institutional strategic planning for the period of 2011-2020, involving all its units and manager agencies. In this context, the present research aims to analise the perception level of government employees from one of MPF Decentralised Admininstrative Unit related to the institution's strategic planning. It was developed a qualitative-quantitative research, with survey application to the public servers from the decentralized unit of Procuradoria Regional da República - 5ª Região (Office of Federal Circuit Prosecution - 5th Region). The results obtained suggest a satisfatory perception level of MPF's strategic planning, since the concept of strategic planning is well understood, and since this is a contributing factor for the organization's purpose achievement.

Political Connection as an Incentive for Accrual-Based Results Management

ID: 58366

Authors: Paulo Henrique Nobre Parente, Ariane Firmeza Mota Nascimento, Edilson Paulo, Alan Diógenes Góis.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 2, p. 78-91, May-August, 2020. 14 page(s).

Keyword: Acumulaciones discrecionales , Calidad de la información contable , Conexión politica

Document type: Article (Portuguese) Show Abstract

This paper aims to analyze the effect of political connection – considered as a strategy of guaranteeing benefits and protection of the external environment – in earnings management, in a sample composed by 486 observations listed in B3 S/A in the election periods of 2006, 2010 and 2014, with data available in the Compustat® database and on the website of the Superior Electoral Court (TSE). Using indicators of campaign donation by the company and the CEO, it was observed that politically connected companies have higher levels of accrual accounting results management, showing preference for strategy that is not reflected in cash flow and does not influence the operating structure of companies. In addition, when companies encounter barriers to managing earnings by accruals - which is not the case with politically connected companies - management is more likely to occur through actual operating activities which, while more costly, are not subject to the scrutiny of audit systems.