Contabilidade ambiental em emergia do projeto de compensação ambiental ecoíris

ID: 37027

Authors: C. M.V.B. Almeida, G. Frimaio, S. H. Bonilla, B. F. Giannetti, C. C. da Silva.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 2, n. 2, p. 1-10, July-December, 2011. 10 page(s).

Keyword: Emergy , Environmental CompensaƟ on , Seeding ProducƟ on , Sustainability

Document type: Article (Portuguese) Show Abstract

An environmental compensaƟ on for SíƟ o São João Landfi ll was established in São Paulo in compliance with arƟ cle 36 of Federal Law No. 9985/00, regulated by Federal Decree No. 4340/02. This study uses the EMERGY synthesis to evaluate this system. The results of this study indicate that the system of ecological compensaƟ on has an EMERGY cost of 4.39 x 1016 sej. TransformiƟ es of leƩ uce (3.07 x 105 sej / J) and kale (1.10 x 104 sej / J) were calculated, as well as the seedlings’ transformiƟ es. To produce each joule of energy of a naƟ ve tree seedling, it takes 7.13 x 1011 joules of solar EMERGY.

Tecnologias mais limpas e desenvolvimento sustentável no brasil: contribuição de projetos de MDL

ID: 37026

Authors: Antônio Costa Silva Júnior, José Célio Silveira Andrade.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 2, n. 2, p. 1-16, July-December, 2011. 16 page(s).

Keyword: Clean Development Mechanism - CDM , Cleaner Technology , Sustainable Development

Document type: Article (Portuguese) Show Abstract

This paper evaluates the contribuƟ on of ten Clean Development Mechanism (CDM) projects for the generaƟ on of cleaner technologies and the promoƟ on of sustainable development in Brazil. The results of this mulƟ ple-case study demonstrate the prevalence of projects that: a) use end-of-pipe technologies; b) have a single or double boƩ om line profi le with regard to sustainable development; c) show endogenous technology transfer, with the acquisiƟ on/development of most of the know-how and equipment in Brazil. In short, this paper defends Brazilian CDM projects make only a modest contribuƟ on to cleaner technology generaƟ on and to the promoƟ on of triple boƩ om line sustainable development.

Desmutualização, Abertura de Capital e Fusão da Bovespa e BM&F: uma Análise das suas Vantagens, Desvantagens e Consequências

ID: 37025

Authors: Kelma Rodrigues Bichara, Marcos Antônio de Camargos.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 2, n. 2, p. 1-15, July-December, 2011. 15 page(s).

Keyword: DemutualizaƟ on , IniƟ alPublic Off ering , Merger , Stock Exchange

Document type: Article (Portuguese) Show Abstract

Considering the trends of the world market, the segment of stock exchanges is restructuring to meet the dynamic consolidaƟ on. This paper aims to analyze the advantages, disadvantages and consequences of demutualizaƟ on, the IPO and the merger of Bovespa and BM&F. This is a descripƟ ve mulƟ ple case study, conducted by a qualitaƟ ve approach, which used mainly secondary data obtained by the insƟ tuƟ ons surveyed sites and specialized press. It is argued that if on one hand, the organizaƟ onal changes implemented by the two exchanges, despite having led to increased costs and expenses of going public and maintaining a listed company, on the other, resulted in an insƟ tuƟ on with technological power, operaƟ ng and fi nancial potenƟ al of local expansion, through the off ering of new products and services, and regional, through acquisiƟ ons of other exchanges in LaƟ n America. In addiƟ on, consolidated the Brazilian stock market segment,

Análise da implantação dos sistemas de informação em uma instituição federal de ensino de alagoas à luz da teoria institucional

ID: 37024

Authors: Mônica Ximenes Carneiro da Cunha, Marcílio Ferreira de Souza Júnior, Jairo Simião Dornelas, Carolina de Fátima Marques Maiad.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 2, n. 2, p. 1-16, July-December, 2011. 16 page(s).

Keyword: InformaƟ on Systems , InsƟ tuƟ onal Theory , Public OrganizaƟ on

Document type: Article (Portuguese) Show Abstract

In recent years has been given much emphasis on the informaƟ zaƟ on and organizaƟ onal management processes. The challenge is to deploy systems that can process data and convert them into useful informaƟ on to aid decision making. EducaƟ on insƟ tuƟ ons, in parƟ cular, have profi ted from these systems to provide integraƟ on between the administraƟ on and academia, with the aim of providing greater control over waste and beƩ er use of your budget, and off er greater transparency to the management. This arƟ cle examines the process of acquiring and deploying systems in the light of insƟ tuƟ onal theory, seeking to understand the elements and contexts of reference that infl uenced and sƟ ll infl uence the choice and adopƟ on of technologies. This is a longitudinal case study where the data that supporƟ ng the analysis were obtained through structured interviews with all the informaƟ on technology managers who occupied the post since the creaƟ on of informaƟ on technology management (GTI) in the insƟ tuƟ on unƟ l today. The results support the idea that there are many environmental pressures that drive the process of deploying informaƟ on systems in the context studied and each has its peculiariƟ es in relaƟ on to the process of legiƟ maƟ on.

Editorial

ID: 37023

Authors: Charbel J. C. Jabbour.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 2, n. 2, p. 1-1, July-December, 2011. 1 page(s).

Document type: Editorial (Portuguese)