Determining Factors Of IPTU Collection And Rent Seeking In Cities Of Paraíba

ID: 61356

Authors: Felipe Ramelli, Maria Daniella de Oliveira Pereira da Silva.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 1-13, October-December, 2020. 13 page(s).

Keyword: IPTU , rent seeking , socioeconomic

Document type: Article (Portuguese) Show Abstract

The research aims to understand the factors that determine the collection of Imposto Predial e Territorial Urbano (IPTU) in the cities of Paraíba. For that, panel data models were used, from 2006 to 2016, using socioeconomic, income and administrative variables. The results show that municipalities with higher GDP per capita and that use administrative tools, such as real estate registry and generic plant property tax values, collect higher revenues. On the other hand, greater transfers from Fundo de Participação dos Municípios (FPM) indicate less payment of IPTU. In addition, we aimed to investigate the presence of rent seeking, a term used to describe the capture of the state by elites, in favor of privileged groups. The cutback in revenue in years that occurs municipal elections and negative relationship between revenue and average salary are indications of rent seeking in the municipalities of Paraíba. As a result, the revenue of IPTU in Paraíba did not grow at the same rate as the other municipal taxes during the analyzed period. Therefore, the results obtained in this study can contribute to improving tax management, especially in the local context.

Editorial V. 10, N. 4, 2020

ID: 61355

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. 4, p. 1-2, October-December, 2020. 2 page(s).

Document type: Editorial (Portuguese)

Open Innovation in the Paper Industry: a multicase study

ID: 61357

Authors: Anderson Luiz Wittmann, Marlete Beatriz Maçaneiro.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 14-28, October-December, 2020. 15 page(s).

Keyword: Manufacturing and Innovations Metrics , Open Innovation

Document type: Article (Portuguese) Show Abstract

This study discusses the use of Open Innovation concepts and metrics proposed by Henry Chesbrough in paper industries in southern Brazil. It aimed to understand how external relations occur, from the perspective of open innovation, for the development of product and process innovations. The approach used was qualitative, through multiple case study, with semi-structured interviews, document analysis and direct observation and data analysis through the content analysis method. The results showed that it is common for the paper industries investigated to have a structured process for the development of new products and inputs and for the generation and recognition of internal process innovations proposed by the employees. However, there is little intensity in research and development activities aimed at creating own innovations, and these areas are more dedicated to absorbing ideas from outside the company. Regarding the use of Open Innovation concepts, it was observed that industries perform activities from the outside-in, especially with suppliers, for the development of new row materials and with customers for the development of new products. Relationships with Universities and Centers and Research and other types of partners are poorly realized. No company performs the inside-out form of Open Innovation activities and possibly low internal Research and Development activity, capable of producing ideas for external exploration when not suitable for internal use.

Reverse Logistics Process Governance: A Post-Consumer Analysis of Mobile Devices

ID: 61358

Authors: Murilo Fonseca Andrade, Marcia Athayde Moreira, Whendeo da Silva Bernardo, Nirvia Ravena.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 29-41, October-December, 2020. 13 page(s).

Keyword: Governance , Post consumption , Reverse logistic

Document type: Article (Portuguese) Show Abstract

This research aimed to investigate gaps between retail, consumer and government to obtain information about the correct disposal of mobile phones, promoting governance in the process of reverse post-consumer logistics, ordered by the rules of the Brazilian National Solid Waste Policy (PNRS). The lack treatment of electronic and batteries waste in post-consumption, both by the public and private authorities, as well as the increase of electronic waste, justify this work. The research starts from three hypotheses: that consumer attitude (H1), knowledge (H2) and information (H3) has positively influence over relationship between actors for the correct post-consumer disposal. To confirm them, a non-probabilistic sample of 220 consumers was surveyed, who were interviewed by both digital and face-to-face means. After collecting and analyzing the necessary data, the results revealed the rejection of hypotheses H1 and H2, revealing that the attitude and (lack of) knowledge by consumers about PNRS do not positively influence the relationship between stakeholders for disposal. In the construction of the necessary knowledge, information acquired by the consumer of mobile phones stands out as an element that positively influences the correct post-consumer disposal, which confirms the third hypothesis, H3. It is concluded that level of consumer information is essential for correct post-consumer disposal operationalization, so that information from the government and the operators are elementary for formation of knowledge and adoption right attitudes.

Sustainability Indicators for Higher Education Institutions: The Case of the Federal University of the Southern Frontier – UFFS

ID: 61359

Authors: Josiane Weber, Nelson Santos Machado, Rosamaria Cox Moura Leite Padgett, Simone Sehnem.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 42-55, October-December, 2020. 14 page(s).

Keyword: Higher education institutions , Sustainability , System of Indicators

Document type: Article (Portuguese) Show Abstract

Higher Education Institutions play a key role in fostering sustainable practices. This research adopts a qualitative approach, through a case study, aiming at proposing a system of sustainability indicators adequate to the UFFS needs. Data were collected through bibliographic and documental research, semi-structured interviews and questionnaire application. Members of senior management and public workers in management positions answered the survey. Data were analyzed using the categorization technique and descriptive statistics. The results demonstrated that managers understand sustainability under several dimensions; understand that universities have a formative role and should include these issues in teaching, research and extension practices; indicate the importance of applying the concepts in management practices. It was verified an effort with the emphasis on the environmental pillar; the University develops several sustainable actions, with non-systematized results, and does not carry out an evaluation through indicators. From the data, it was possible to validate a set of 26 sustainability indicators and 158 measures suited to the reality of the institution. This system of sustainability indicators will provide an insight to UFFS about its role in sustainable development in the regions it operates.

Comparative analysis of the franchise services marketing mix: a study on Água Doce Express and Água Doce Master

ID: 61360

Authors: Thamara Cristina Mendes de Oliveira, Gessuir Pigatto, João Guilherme de Camargo Ferraz Machado.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 56-68, October-December, 2020. 13 page(s).

Keyword: Distribution Channels , Franchising , Marketing mix

Document type: Article (Portuguese) Show Abstract

Choosing the path to be used to deliver products and services to the intended audience is one of the key decisions for organizations or all efforts employed to produce the goods and services will be in vain. However, different distribution channels require different strategies that need to be well aligned to deliver value to the customer. This article aims to analyze the marketing strategies involved in the development of a new marketing channel for the Água Doce Sabores do Brasil Group. Specifically, we sought to analyze the marketing compound of the Water Sweet Express and Sweet Water Master franchise models. It was noted that the business focus of this study differ in the initial investment, target audience, format of products offered, price, franchisee profile, physical structure and process. Thus, as they reach different consumer profiles, there is less likelihood of conflicts between the two distribution formats. The introduction of the new franchise format will enable the company to expand its market, reaching a new customer profile. However, the creation of the new business model will require the franchisor to better strategic planning and management of the franchisees in order to be successful.

The effects of Mariana's environmental disaster on the reputation of Samarco Mineração S.A.

ID: 61361

Authors: Francisco Ivander Amado Borges Alves, Celia Maria Braga Carneiro, David Alves Paiva.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 69-89, October-December, 2020. 21 page(s).

Keyword: Reputation , Responsibility; Sustainability

Document type: Article (Portuguese) Show Abstract

Mining has a high environmental risk and Brazil has a history of negative impacts, notably the breakup of Mariana, which occurred in 2015. The disclosure of sustainability is voluntary, companies can do it to add value to the image and corporate reputation and thus legitimize itself. The general objective is to analyze the disclosure and the reflexes on Samarco's reputation, before (2014) and after the rupture of the dam in Mariana (2016- 2018), in the light of the perception of interested audiences. Methodologically, the study is descriptive, quali-quantitative, blibliographic, documentol, case study and survey. Samarco's reputation will be analyzed in four dimensions: company, media, academy and society. The findings show that the dimensions have synergy in their results, showing that before the disaster the company had a positive reputation, commitment to sustainability and employability, but with the disaster there was a negative impact on this image and reputation. A 37% increase in production capacity was expected, but the Reports show losses and unemployment. The ‘media’ highlights news that indicates a negative impact for the company. Academic production increased in 2016, with a negative highlight in relation to the company's image. The company gave a rating of 4.67 to its reputation. In some media there is the thought that socio-environmental concerns are mere financial and human expenditures, but the tragedy in Mariana reaffirms that these issues can prevent / minimize a major disaster, which more than impact the budget, can end up paralyzing the entire operation , profitability, a company's reputation and value.

Intention to Manage Earnings and Dark Triad in Students and Accounting Professionals

ID: 61362

Authors: Maressa Gabriela de Queiroz Andrade, Rodolfo Maia Rosado Cascudo Rodrigues, Yuri Gomes Paiva Azevedo.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 102-115, October-December, 2020. 14 page(s).

Keyword: Machiavellianism , Narcissism , Psychopathy

Document type: Article (Portuguese) Show Abstract

The present research aims to identify which personality traits of Dark Triad influence the intention to engage in earnings management practices by students and accounting professionals. The data were collected through a survey divided into three parts, the first one formed by the demographic profile, the second by an adaptation to the Short Dark Triad (SD3) personality measure instrument aiming to identify traits of Narcissism, Machiavellianism and Psychopathy, and the third by a Business Simulation with decisive assertions focused on financial maneuvers. The data includes a sample of 260 individuals, formed by students of the undergraduate accounting course and accounting professionals. Through this research, it was possible to identify the presence of at least one of the three Dark Triad traits in most of the participants and that Narcissism, Machiavellianism and Psychopathy are directly related to the intention to engage in earnings management practices. Thus, this study contributes to the field of behavioral accounting since discusses this theme, expanding the interest in recognizing the positive and negative aspects in accounting students and professionals in order to improve the monitoring of individuals with such personality traits to avoid organizational losses, as well as using the positive side of what these traits can offer.

Influence of CEO age and tenure on more aggressive tax options

ID: 61363

Authors: Lucas Antônio Vargas, Rodrigo Menegon, Sady Mazzioni, Cristian Baú Dal Magro.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 116-127, October-December, 2020. 12 page(s).

Keyword: Chief Executive Officer , Tax Breaks , Term of Office

Document type: Article (Portuguese) Show Abstract

The objective of the study is to verify the influence of the CEO's age and tenure, based on the theory of higher echelons, in more aggressive tax options through tax incentives, in the period from 2013 to 2017. A descriptive research was carried out, through documentary and quantitative collection. Data were collected on the [B]3 websites, on the Reference Forms and on the Economatica® database. Initially, descriptive analysis was performed, followed by regression with panel data. The results indicated that, individually, companies with older CEO´s and those with CEO´s in the long term had a higher volume of resources in the tax incentive reserve account. However, the companies in which the CEO's are older and are in the long term concomitantly, have less volume of resources in the reserve of tax incentives, being a function of the low adhesion for more aggressive tax options, which can be explained for the quest to preserve the reputation built up throughout the career. In this sense, more conservative decisions by CEO´s proved to be associated with the characteristics of older age and long term. It should be noted that the reduction of taxes by the tax incentive reserve generates immediate economic benefits for companies. However, the tax benefits contribute to regional development, providing employability and other social returns, through the activities developed.

The Contribution of Experiential Learning in The Training of Professional Masters in Administration: the case of PROFIAP / PB

ID: 61364

Authors: Ana Carolina Kruta de Araújo Bispo, Camila de Araújo Fernandes, Mary Dayane Sousa Silva.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 4, p. 128-142, October-December, 2020. 15 page(s).

Keyword: Formation , Learning , Masters

Document type: Article (Portuguese) Show Abstract

The research of qualitative nature aims to investigate how the Experiential Learning can contribute in the formation of professional masters in Administration. Data were collected through individual interviews with students and graduates of a Master's Program in Public Administration offered in the backlands of Paraíba. From the analysis it is understood that the experiences in the professional masters are seen by the students as extremely positive, especially those shared by the classmates, who bring a differentiated and multidisciplinary look on new phenomena or similar to those faced by them day by day complex of management, as well as foster reflection in both the academic and professional environment, the understanding of concepts and the articulation between theory and practice, culminating in a more meaningful and inclusive learning and improvements in professional practice.