Relationship between Basic Sanitation in Brazil and Population Health from the Perspective of Hospital Admissions Due to Waterborne Diseases

ID: 41857

Authors: Júlia Gallego Ziero Uhr, Mariana Schmechel, Daniel de Abreu Pereira Uhr.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 1-16, May-August, 2016. 16 page(s).

Keyword: Brazilian States , Sanitation , Waterborne Diseases

Document type: Article (Portuguese) Show Abstract

The contamination by waterborne diseases is a public health problem still very common in developing countries. The objective is to evaluate how basic sanitation services in Brazil affect the health of the population, taking as dependent variable hospitalizations resulting from waterborne diseases. The research has as main novelty a broader analysis of waterborne diseases, including data for hospital admissions caused by drinking contaminated water, skin contact with contaminated water and inadequate sanitation. Econometric models are estimated using panel data for the Brazilian states for the period 2000 to 2011. The results indicate that the higher the coverage of sanitation services, especially the sewage collection network, the greater the reduction in morbidity.

Editorial

ID: 41856

Authors: Janaina de Moura Engracia Giraldi, Jorge Henrique Caldeira de Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 1-2, May-August, 2016. 2 page(s).

Document type: Editorial (Portuguese)

Benchmarking of Excellence Practices through the Item Response Theory

ID: 41858

Authors: Marcos Ronaldo Albertin, Marcos Charles Pinheiro Baltazar, Heráclito Lopes Jaguaribe Pontes, Kayle Marreiro Barroso.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 17-31, May-August, 2016. 15 page(s).

Keyword: benchmarking , Item response theory , practices of excellence , productive chains

Document type: Article (Portuguese) Show Abstract

The item response theory (IRT) was first applied in Brazil in 1995, in education and, since then, it has been used in several studies in Production Engineering. This study, with a quantitative approach, compared to the same latent scale the maturity of 177 companies from Ceará, from 18 production chains based on the deployment ability of 46 best practices in management. This study aimed to establish the Cearense benchmark chain, ranking companies in order of maturity and management practices with greater difficulties to be fully applied. Among the results, it can be highlighted the productive chains benchmark: food, metal mechanic, automotive and export; items with greater deployment of difficulty: standardization units targeted to the final consumer, integration with logistics and automation service providers, like robots. The model proved to be a suitable tool for comparative analysis of supply chains.

Portfolio Management: Benefits of Diversification in the World Stock Market

ID: 41859

Authors: Alberto Shigueru Matsumoto.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 32-45, May-August, 2016. 14 page(s).

Keyword: Efficient Frontier , international diversification , risk and return

Document type: Article (Portuguese) Show Abstract

The aim of this study is to evaluate the gains from diversification in the global stock market in times of economic growth and in times of crisis, identifying these periods in which this strategy would become more favorable for investment. In this analysis, Harry Markowitz technique was applied using the method of the efficient frontier. We evaluate the gains from diversification considering the whole period and the entire sample, grouped in developed and emerging countries; and finally separating in periods of crisis and periods of economic growth. The results showed that the group of emerging countries offered better results for diversification when compared to developed countries. Only in times of crisis, there is some value added by the inclusion of stock indexes of developed countries.

Interorganizational Networks of Cooperation for Internationalization: The Brazilian Cattle Case

ID: 41860

Authors: Gustavo Barbieri Lima, Dirceu Tornavoi de Carvalho, Orliene Maciel Guimarães, Mirna de Lima Medeiros.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 46-63, May-August, 2016. 18 page(s).

Keyword: Export Consortium , Internationalization of Enterprises , Interorganizational Networks

Document type: Article (Portuguese) Show Abstract

This research aimed at investigating the “Brazilian Cattle” case, a project run by Brazilian livestock production sector, as an inter-organizational export cooperation system. Using the case study method, results suggest: (1) when companies participate in a network they tend to obtain gains superior to what would be possible only with individual efforts; (2) some factors qualify as determinant for case project´s success: (a) it is sponsored by a worldwide recognized business association. ABCZ (Brazilian Zebu Cattle Raisers Association) has such a respected image; (b) the quality of Brazilian zebu breed herd, as well as other product categories related to cattle raising business produced by Brazilian companies; and (c) project team effectiveness in developing and executing action plans. It is also suggested that the collaboration model organized around a business sector association, with some governmental financial aid, support some but not all elements of Uppsala´s model for business international insertion.

Real Exchange Rate, Industry and Long-Term Sector Growth: An Empirical Analysis for the Brazilian Economy in the Recent Period

ID: 41861

Authors: Guilherme Jonas Costa da Silva, Rafael Uhrigshardt Milani.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 64-79, May-August, 2016. 16 page(s).

Keyword: Economic Growth , Industrial Sector , Real Exchange Rate

Document type: Article (Portuguese) Show Abstract

This paper aims to carry out a sectoral and analysis of the Brazilian economy, evaluating its bilateral trading relationship with the United States. It is argued that the real exchange rate plays a fundamental role in determining the longterm economic growths indirectly affects the productive structure of the industry, considered the engine of growth for post-Keynesian theory. Based on a of exportled multi-sectorial growth model type were estimated growth rates of the sectors of the Brazilian economy for the trading relationship Brazil x United States by the methodology Vectors Auto-Regressive (VAR). The results show that in the industrial sector the price effect prevails over the income effect. Thus, the exchange rate is an important variable in defining a long-term growth strategy for the Brazilian economy.

Challenges of Network Management for the Development of Innovative Solutions of Corporate Applications on Mobile Telephony

ID: 41862

Authors: Leonardo Kenji Ribeiro Kitajima, Luciano Thome Castro.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 80-93, May-August, 2016. 14 page(s).

Keyword: enterprise mobility , mobile application , mobile business services , mobile network operators , Networks , service value network

Document type: Article (Portuguese) Show Abstract

The mobilization of business processes of large enterprises allows efficiency in conducting business, by providing access to corporate systems remotely. Applications such as sales force automation and field services are some examples of mobile solutions. The participants involved in a mobility solution to cater for large companies are in a market of great technological dynamics involving several possible partnerships. This article seeks to understand the point of view of a mobile operator, the challenges for managing networks of mobility solutions as a way to align the interests of the client, the application developer and operator itself. For this, in-depth interviews were conducted with representatives of a mobile operator, mobile application developers and an enterprise customer. Theoretical concepts from the perspective of networks and partnerships are used. It was concluded that the main challenges are the definition of network vision, the adequacy of internal processes and qualification of partners.

University Professors’ Turnover: A Case of a Campus outside Headquarters

ID: 41863

Authors: Wender Rodrigues de Siqueira, Luciene Cândida Ferreira Alves.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 94-107, May-August, 2016. 14 page(s).

Keyword: Campus outside of headquarters , Professors , Turnover

Document type: Article (Portuguese) Show Abstract

Turnover is an aspect that very discussed currently in the planning of human resources. Nevertheless, there are few studies involving the subject in public institutions, mainly universities. Given the above, the overall objective of the research is to analyze the university professors’ turnover of a campus outside headquarters, located in Catalão, southeastern Goiás. Regarding the nature, research is applied and, in relation to the objectives, has descriptive character. For this study, a qualitative approach was adopted as a method of procedure the case study, using the technique desk research for analysis of documents provided by the institution. The results reveal a high turnover rate of professors. The lack of human resources policy in CAC is a critical issue that deserves special attention. The study does not pretend to exhaust the subject in question, the interest is to serve as a basis for future research.

Behavioral Analysis of Corporate Risks Disclosure in Brazilian Banking Sector Sustainability Reports During the Period 2010 to 2012

ID: 41864

Authors: Isabela Torres Leite, Rosângela Venâncio Nunes, Charles Washington Costa de Assis, Nayana de Almeida Adriano, Rita de Cássia Fonseca.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 108-129, May-August, 2016. 22 page(s).

Keyword: Behavior , corporate risks , sustainability reports

Document type: Article (Portuguese) Show Abstract

The purpose of this paper is to analyze the behavior of corporate-risk disclosure of the sustainability reports of the Brazilian banking sector in the years from 2010 until 2012. As a methodology, bibliographic inquiries were conducted, as well as academic papers were investigated alongside an exploratory study of the GRI Reports in the G3 version of sustainability of three companies from the Brazilian banking sector. Then, a qualitative-analysis treatment was applied in order to classify in binary form, 17 chosen indicators that show for the dimensions of governance, economic performance, social performance (human rights) and social performance(society). After gathering the information, it was then analyzed in terms of contents and presented as tables and graphs with the aim of showing the obtained result of the disclosure level of the indicators. Then, a comparative analysis was conducted, comparing the years from 2010 until 2012. The analyses that were conducted led to the conclusion that the level of disclosure between the years from 2010 until 2012 was a quite steady level , showing slight reduction variations in the year 2011. The overall performance was deemed either good or excellent in most cases. The disclosure average of the analyzed companies, for the three years, was 84%, a percentage that deserves classification as excellent. Among the dimensions that reached the better classification of disclosure, are governance and social performance (society). No analyzed dimension got the “poor” disclosure classification.

Application of TDABC (Time-Driven Activity-Based Costing) in Dental Prostheses Laboratory: A Case Study

ID: 41865

Authors: Rodney Wernke, Sabrina Farias, Ivone Junges, Antonio Zanin.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 7, n. 2, p. 130-147, May-August, 2016. 18 page(s).

Keyword: Case Study , Dental prostheses laboratory , TDABC

Document type: Article (Portuguese) Show Abstract

The case study intended to verify the possibility to apply the TDABC (Time-driven Activity-based Costing) method to evaluate the cost of the services provided by a dental prostheses laboratory. It was employed the descriptive methodology, in a case study form, using a qualitative approach. Initially, it was made a literatue review about this costing method, where it was noticed aspects such as concepts, steps to be followed in the implementation, generated informative benefice and associated limitations. After this, it was presented the main characteristics of the case study realized through a brief company’s description and the followed steps in order to apply the TDABC method in the entity. Posteriorly, it was casted the informative benefits provided by the study and the associated limitations to the methodology used were highlighted. It was concluded that the method is feasible in this small company, as well as the evident importance of the knowledge of transformation costs to better manage the mix of commercialized products.