Edição Especial Brasil - 2015, March, Issue
ENVIRONMENTAL MANAGEMENT PRACTICES: Adaptation of Environmental Disclosure to the Recommendations of the NBCT 15 by a Company Listed on the Brazilian Corporate Sustainability Index
Vilma Geni Slomski, Valmor Slomski and Anísio Candido Pereira
[01-22]  [PDF]

This paper aimed to investigate the adaptation of environmental disclosure to the recommendations of the NBCT 15, as featured in the management and sustainability reports and notes of the fiscal year 2011 of a company listed on the Brazilian Corporate Sustainability Index (Índice de Sustentabilidade Empresarial, ISE). To this end, a qualitative-exploratory research was conducted; data were collected from company documents and analyzed by means of a contents analysis. It was found that the environmental information of the sustainability report meets the standard and that it refers to projects, investments and spending on the treatment of industrial waste resulting from the manufacturing process. However, neither the management report, nor the notes contain any information on these projects, neither liabilities, contingencies, or administrative and/or legal cases filed against the entity as a result of its productive activity. It was concluded that environmental disclosure of the analyzed company prioritizes positive aspects over contents that highlight negative externalities arising from its productive activity, which indicates that the company needs to adjust environmental disclosure to the achievement of its goals, its environmental policy, and its social responsibility.

PUBLIC BUDGET AND DEMOCRACY: Dimensions and Application in Public Policies for Social Development
Daniel Soares de Souza, André Nunes, André Luis Rabelo Cardoso and Ione dos Santos Velame
[23-30]  [PDF]

This paper aims to identify the dimensions regarding public budget, through the theoretical constructs found in the sources on the subject and discuss the public budget as a planning tool for social engagement. A survey was carried out by consulting a database, such as that of the University of Brasilia, as well as the sources of the spell and scielo websites where it is possible to find researches on the referred topic. By using keywords, such as "public budget and democracy" or "democratic planning in the public budget" it was possible to find some studies. However, it is possible to take as constructive basis the articles published on the participatory budgeting in Rio Grande do Sul, by Giacomoni in 1994 and also a doctoral thesis, by Machado in 2002. Through that perspective, it was possible to grasp information directly in the research of authors such as Burkhead, Core, Guedes, Kelly, Saucer, Wildavsky, among others mentioned in the references of this work. From the approaches made, it is proposed a research agenda aiming the investigation on the relationship between the practices in models of management regarding the availability of resources and the social participation in its direction.

MOBILE COMPUTING: A Study of Patents Applied In Civil Construction
Luis Arruda, Sergio França, Marcelo Merinho and Osvaldo Luiz Quelhas
[31-37]  [PDF]

There are significant international efforts being made in the search for innovative technology to increase productivity in Civil Construction in accordance with the major economic role this plays. This study draws on qualitative and quantitative methods to undertake research into patents in the Mobile Computing sector applied to Civil Construction. Their nature is prospective, a scientific approach widely used in the fields of Science and Technology to analyze technological changes deemed to be of fundamental importance for innovation. The ProKnow-C technique, put forward by Ensslin (2010), is used to measure variables and for quantifying data in order to analyze the frequency and correlations between the variables. The European office Espacenet (http://www.epo.org) database was used, which focuses on patents registered and published in the European Union, Brazil and the United States. The results show that no patents have been registered on mobile computing in Civil Construction, and reveal the existence of 14 patents with technologies that could be applied in the sector. Focal points for improving communication between professionals involved in designing buildings are also set forth in this study, in compliance with the standardization of procedures for monitoring the evolution and progress of the buildings.

Waldemar Antonio da Rocha de Souza, Claudio Zancan, João Gomes Martines-Filho, Antonio Carlos Silva Costa, Anderson de Barros Dantas and Manoel Cavalcante de Lima Neto
[38-46]  [PDF]

The aim of this paper was to evaluate the context of applied research for the business risk management using agricultural derivatives in Brazil in a specific research agenda. It was used exploratory research method with documentary base and quali-quanti approach. The sample was non-probabilistic, accessibility, and convenience. The themes and sub-themes of research on agricultural derivatives in systematic international literature review had inventoried. It was using the results in bibliographic databases to find published scientific articles in Brazilian journals and abroad with peer review. National results were comparing with international research suggesting guiding questions in future applied research in Brazil. For the research agenda was selected specific sub-themes of the priority themes of hedge, futures markets, options, and futures prices.

Roberto de Barros Mesquita, Ana Lúcia Miranda Lopes, Deborah Mara Siade Barbosa and André Mobiglia Mesquita
[47-56]  [PDF]

This research analyses technical efficiency and productivity gains of agricultural activity in South American countries in 2001/2002 and 2011/2012 crops. It is a research with quantitative approach using secondary data from the Food and Agriculture Organization (FAO), and the use of Data Envelopment Analysis (DEA). The results show that most South American countries present technical efficiency in agricultural holding, and a reduction in the number of countries that had relative inefficiency from a crop to another. However, only five of the twelve countries assessed were successful in overall productivity gain over time.

Claudia Brito Silva Cirani, Valter João de Sousa, Marco Antonio Sampaio de Jesus
[57-66]  [PDF]

In this paper, we describe the economic subsidy instrument by using quantitative information of the program operation and qualitative information of its use, obtained from semi-structured interviews involving Information Technology and Communication (ICT) companies incubated in “São José dos Campos Technology Park” and “Center for Technology Companies of University of São Paulo”. We observed that the requirements bureaucracy, technical language, managerial inexperience and the consideration required are the main limiting factors for access to subsidized values.

M.e Ieso Costa Marques, Eliane Moreira Sá de Souza and Eliseu Vieira Machado Júnior
[67-79]  [PDF]

This study aimed to characterize the BSC - Balanced Scorecard as a tool to align strategies for competitiveness of broiler production system by vertical integration model. The specific objectives pointed the strengths and weaknesses of vertically integrated system for broiler production, both in the integrated and the integrator perspectives; and identify performance indicators applicable to the production system by vertical integration established in the micro region of Anápolis in the State of Goiás, Brazil. The methodology of this research was structured related to its purposes and means. About the purposes, the research was exploratory and descriptive. The means utilizes the bibliographical approach, documentary and field research. The sample comprised 86 integrated producers stratified into three integrated agricultural industries, as well as the managers of the three agro-industries, all located in the micro region under analysis. The data obtained during the interview with the managers were tabulated qualitatively, since the data from the questionnaires with the integrated producers were tabulated quantitatively, with the use of Microsoft Excel, SPSS and DIMAM. The research, with regard to the chain characterization; advantages and disadvantages of the system integration as well as the strategy maps and performance indicators, showed results focused on the integrated producers and agribusinesses and the chain broiler of the Anápolis micro-region. The analysis provided by this research through the theoretical model captured for BSC, may contribute significantly to the discussion and guidance on the competitive management models strategically aligned for this Agribusiness activity.

RESEARCH ON MANAGEMENT: Quantitative Methods of Conjoint Analyses in Credit Cooperatives
Adriano Dias de Carvalho, Nadia Kassouf Pizzinatto, Christiano França da Cunha, Rumeninng Abrantes Santos and Antonio Carlos Giuliani
[80-96]  [PDF]

Research on management poses several challenges when it is applied to credit cooperatives. This paper aims at checking a different statistical analysis, called conjoint analysis, in order to detect features that can be potentially important when establishing strategic processes. It shows the use of conjoint analysis in business routines, aiming at identifying guidelines to select possible variables and their impact, which can be relevant to the judgment of the cooperates, according to the combination of the main attributes and levels. It was conducted a survey in thirty-one credit cooperatives, through a questionnaire with answers in a Likert scale, as widely suggested by conjoint analysis literature. Some aspects of the research that need to be taken as priority are summed up. Innovation in this research was accomplished through the combination of results of SWOT analysis, which shows the main actions to be taken by the cooperatives studied, and the techniques of conjoint analysis.

ISO 55000: The Evolution of Asset Management
Alexandre Dias Tavares and Carlos Francisco Simões Gomes
[97-103]  [PDF]

This article highlights the issue of the moment in relation to the function of Maintenance in Industrial Facilities: Asset Management System that still receives more projection with the adoption in January 2014, the International Standard ISO 55,000. Presents the evolutionary stages of the function, since its inception as purely reactive activity until the culmination of recognition through the recently approved standard. Starting with the basics concepts removed from the standard itself, and complementing with some enlightening comments of the key terms used. This paper also presents some relevant facts that closely related to the paradigms breaks in the evolutionary process of Maintenance Management and Industrial Asset Management.

NEVES, Rosane Maria and BAZZO, Maria Luiza
[104-114]  [PDF]

Interest in Business Games in a mechanical basis has been present in the education scenary for over a decade. From the empirical work in the classroom, in an attempt to make it easy to teach and expand learning possibilities on dense theoretical issues, such as management and entrepreneurship, the search for alternative teaching began. The experience in administration, in training, workshops and short courses, and the meeting with some playful shapes available for use have joined this process. Along this way, "BEST Game" has been the most used business game and others, generated by participants in workshops, where games like "I Want To Be Boss" and "Rural Life" have prominence, were developed as a challenge proposed in some opportunities. Since Business Games have been used as a complementary resource or strategy in education and training in different degrees and in different fields, this text presents, based on project methodology applied to management learning, a literature research and some evidence from experimental application that has been exercised in research and extension activities. Experiments with ludicity happen in different classes and opportunities, both with high school students from technical courses and with undergaduation and post-graduation students. In the final evaluation activities of theses classes it was proposed the development, creation and application of games developed in groups. There it was possible to notice the results of responsibility as pedagogy: the students got involved, researched, created, built from its own knowledge, and applied the games to each other.

Aurimar Bracelos França, Hamilton Pozo and Takeshy Tachizawa
[115-133]  [PDF]

The objective of this research is to examine, group and organize the main Brazilian regulations and literature about food safety, highlighting key challenges for the Brazilian food industry. This is a qualitative research, using a specific procedure and an intentional sampling for collection of open data and analysis of textual information. The results of this research demonstrate the existence of some important challenges for the food industry, particularly with respect to generic requirements that are applicable to any company in the food chain, such as: Good Manufacturing Practices (GMP), Sanitation Standard Operating Procedures (SSOP) and Hazard Analysis and Critical Control Points (HACCP).

Eduardo Oliveira Teles, Ednildo Andrade Torres and Francisco Gaudêncio Mendonça Freires
[134-141]  [PDF]

The energy transition and reactivation of mature oil fields may even being seem as bipolar topics, within the theme of energy. However, regarding to the sustainability, these topics can be analyzed in parallel to the approach to the inherent risks involved in the supply chain, associated with energy transition. This study talks about the energy transition, connecting the risks associated with its implementation (focusing on supply chain) and discusses how adversely the promotion and reactivation of inactive areas are affecting or contributing to advances in sustainability discussions. Studies about the international agencies reports of energy and sustainability were made, also from organizational reports applied to the energy transition, and scenery analysis of the reactivation of producing oil fields, considered economically marginal.

Paulo Henrique da Silva Costa, Ivan Ricardo Gartner and Sérgio Ronaldo Granemann
[142-151]  [PDF]

This study aims to analyze the determinants of capital structure of Brazilian Transportation Firms in the light of the Pecking Order and Static Trade-Off Theories. A sample was composed of 14 companies listed in the São Paulo Stock Exchange (BOVESPA) in the period of 2000 to 2011 and was formed a non-balanced panel data. A panel data analysis was performed, considering as dependent variable the overall debt. Based on the literature, the explanatory variables considered were: profitability, cost of financial distress, size and growth. The results were consistent for the model by fixed effects panel, indicating high significance for all variables except growth. The results show that profitability, costs of financial distress and size are determinants factors of the capital structure of companies analyzed. The results also show that the theory that best explains the capital structure of the surveyed companies is the Pecking Order Theory.

Sérgio Augustos Pereira Bastos and Teresia Diana Lewe van Aduard de Macedo-Soares
[152-167]  [PDF]

Business strategies in regulated industries require attention to the political dimension, particularly to tackle regulation, and the wide range of actors involved. Such orchestration requires models and tools that emphasize a relational perspective to support strategic management. Thus, this article was to propose an analytical framework - model, methodology and reference lists – from a relational perspective for Firm Political Strategy Management - FPSM in regulated industries. The framework drew upon tools for relational strategic analyzes based on network theory constructs and Political Market models identified in the literature review. Specific elements were incorporated into the analytical framemork, to manage business political strategies facing regulation, based on empirical research focused on the the electric energy distribution sector in Brazil, with results previously published. The results confirmed the relevance of applying the FPSM framework, which is consolidated in this paper.

EBOOKS SUPPLY CHAIN: An analysis processes in the development of collections
Robson Dias Martins and Annibal Scavarda
[168-178]  [PDF]

This paper presents the supply chain as a management tool for payment processes, featuring members involved in publishing, with the goal of easing the flow of information among its members. This procedure makes it possible to improve efficiency and effectiveness in collections development processes in Brazilian libraries. This research seeks to identify, opportunities and possibilities of action in the fields of selection and acquisition of collections, specifically of e-books, using the integration of Information and Communication Technologies (ICTs), coupled with the use of supply chain with collection development policies, to serve as a methodological structural framework to support the decision making of managers of information units. To achieve this goal, made use of a literature review on empirical field, the sources of the papers published in databases in the areas of administration, production engineering, library and information science, the CAPES and SCIELO portals, in the period between the years 1999 to 2015. the analysis of recovered, improvement needs were found in the selection processes and the acquisition of bibliographic materials, mainly of virtual objects. From this evaluation, we suggest the creation of the supply chain, as a management tool processes, together with the collection development policy focused on the virtual resources, possibitando collaboration with the actions of planning, management and administration of libraries .

Iaisa Helena Magalhães, Diego Luiz Teixeira Boava, Fernanda Maria Felício Macêdo Boava and Jorge Alberto Velloso Saldanha
[179-193]  [PDF]

Nowadays, the entrepreneurship has not have clear and consensual understanding between academics. Thereby, the area has been opened to different evaluation, allowing distinct approaches for the common understanding of entrepreneurship. Entrepreneurship’s value arises as backbone of the researched. Because of that, this paper intends to evaluate entrepreneurship’s value using Laddering technique as phenomenological supporting methodology, considering the reality of business undergraduates. Laddering’s technique builds research in chain of means-ends, provides data to visualize people’s hierarchy in order of choosing criteria involved in its actions, referred hierarchical map of values. Thus, seeks to contribute to the analysis of an aspect unexplored in the Academy: the value that the entrepreneur assigns to his action.

Antônio Carlos Brunozi Júnior, José Antônio Cescon, Clóvis Antônio Kronbauer, Luciana Arenhart Menegat and Neusa Piacentini
[194-208]  [PDF]

Based on the assumptions of the Institutional Theory this study examines formal and informal institutional factors that affect the level of tax evasion in countries in different continents. The methodology used to carry out this research was the configuration of a regression by ordinary least squares, with data in cross section, based on a sample of 66 countries, in the period of 2012. It was used as dependent variable one proxy from the informal sector representing the level of tax evasion, and as independent variables that determined the legal / regulatory system, honesty / transparency of politicians, it was used the battle against corruption as well its costs, the weight of bureaucracy at the starting of a company, the complexity of the tax system and the amount of the tax burden. The results allowed to realize the strength of legal systems, the honesty of the politicians and the fight against corruption as a means of increasing tax payment. In contrast, when the costs of corruption and the legal complexity are key values of the societies the tax evasion tends to increase.

Beatriz Lucia Salvador Bizotto, Maria Emilia Camargo and Marta Elisete Ventura da Motta
[209-219]  [PDF]

This article aims to explore the theme "management model" of technology parks in the context of management model. As a research methodology, it was used the content analysis technique for the identification of key publications on the subject in the scientific literature over the last ten (10) years. The abstracts were analyzed in 10 categories. The sample obtained from the databases Scopus, Science Direct, Emerald and Web of Science totaled 76 articles from sectors, countries and various knowledge areas, with a predominance of publications related to the management model. The results show that the technology parks management model concepts are lacking and that they are not concerned with the structuring of models, but the benefits to the population served by the geographical deployment of technology parks. In this sector, it appears there is a lack of studies and the literature for this mode. Under these assumptions, is it possible to find a management model that can be applied to technology parks? And there are still chances that the models proposed in the literature for private companies can be adapted to the sector, without infer in its original purpose, which is technological innovation? Some gaps were found and that are possible approaches for future work on the topic. The study proposed a promising approach to be discussed further in future research on this important issue in the search for management model. The NVivo software was used for encoding.

THE HIERARCHY OF THE CONSUMER´S ATTITUDE ACCORDING TO THE RELEVANCE OF ITS COMPONENTS: A Study on the Theoretical Models and Their Applicability to the Green Economy
Bruno Oliveira Perezini, João Paulo Ciribeli, Wesley de Almeida Mendes, Vanessa Aparecida Vieira Pires, Nathália Carvalho Costa and Wellington de Oliveira Massardi
[230-240]  [PDF]

This article aims at identifying and describing the different theoretical models that deal with the attitudes of the consumer, as well as its components, in a forward-looking perspective of the hierarchy of attitudes towards the green economy of the micro region of Uba-MG. As for methodology, we used a literature review and field study. This research is classified as quantitative, descriptive and exploratory. A questionnaire and a documentary research were used as data collection techniques. The results revealed a high degree of involvement of the consumer´s attitude toward green consumption.

FAILURE PREDICTION: Analysis of Correlated Factors That Potentially Influence the Business Performance
Fábio Braun, Fernando Filardi and Angilberto Sabino de Freitas
[241-253]  [PDF]

This paper had as main objective to identify “not financial factors” that could indicate a tendency of bankruptcy in small business, on based on perception of bankrupted businessman. This way, searched to identify how factors founded can matches influencing or not on risk of bankruptcy on organizations. So, the factors were analyzed on three different perspectives, searching to understand each factor separately. Throughout this paper, were studied factors related to entrepreneur, company and about environment. This way, intended with searched results to propose a group of recommendations for entrepreneurs with the objective of decrease bankruptcy risks on organizations.

STRATEGIC SUSTAINABILITY IN ORGANIZATIONS: Interfaces between Green Chemistry, Ecotechnology and Eco-Efficiency
Samuel Carvalho De Benedicto, André Luiz Zambalde, José Eduardo Rodrigues de Sousa, Marcos Ricardo Rosa Georges, José Antônio Carnevalli and Élide Pallos De Benedicto
[254-270]  [PDF]

The objective of this paper is to study how the adoption of a technology generated from the concepts of green chemistry, ecotechnology and eco-efficiency can contribute to the consolidation of the practice of strategic sustainability in organizations. We conducted a case study at the Federal University of Lavras, where we developed a ecotechnology for extraction of chrome and collagen of the leather, enabling an environmentally friendly solution for Supply Chain Leather-Footwear. The research concludes that the new ecotechnology is associated with the concepts of eco-efficiency and green chemistry can contribute more effectively to the strategic sustainability practices. The new ecotechnology assumes two important aspects of strategic sustainability: (i) reduction of water consumption, electricity and materials in their production processes, and (ii) the adequacy of the company's business to National Policy on Solid Waste through decreasing consumption of inputs and raw materials, proper handling of waste and recycling projects creating and reusing materials. By adopting these practices, the organization will generate a positive impact on the environment and get a significant cost reduction in its operating activities. Therefore, the adoption of sustainability is a strategic way to help ensure the stability of the business and to build a sustainable society.

Viviane Chunques Gervasoni, George Bedinelli Rossi and Dirceu da Silva
[271-280]  [PDF]

The aim of this study was to identify companies that develop sustainable innovation practices, and the application of these from the perspective of the Triple Bottom Line, has contributed to ensure profitability. This study-guided in companies listed on the BM & F BOVESPA, the automotive sector and sub automotive parts industry. Secondary data were collected through exploratory research based on reports published by the BM & F BOVESPA and available in sustainability reports, in addition, a technical visit was made to certify the reported results. As for the quantitative part was performed by means of calculations: sales, equity, cost, profit and ROE (return on equity) to check the profitability of the period from 2006 to 2010. Thus, the scientific contribution of this research was to corroborate the development of sustainable innovation practices can bring greater profitability.

Elisabete Cecília Januário Chaves, Napoleão Verardi Galegale, Marília Macorin de Azevedo and Pedro Luiz Côrtes
[281-307]  [PDF]

The Corporate Governance as IT Governance are priorities for companies to sustain business operations and ensure necessary strategy implementations to expand activities in the future. The purpose of this research was to evaluate results and trends for IT Governance requisites and frameworks in banks in Brazil. Data collection survey was used in this research. Three questionnaires were used as group 1 with questions about banks and interviewed persons, group 2 about requirements to attend IT governance and group 3 about frameworks implemented and to be implemented until 2017. Questionnaires were sent to more than 100 banks and 41 completed answers were received. It was used Likert scale in alternative options. Collected information was statistically analyzed by descriptive analysis, profile segmentation using cluster analysis and Pearson correlational method. The achieved results indicate requisites and frameworks currently in use by the surveyed institutions; in which phase of Implementation the institutions searched are in the current scenario as well the implementation forecast for 2017. Additionally, the results regarding practice adhesion and main requirement benefits to attend IT governance.

Anderson Giovane Sontag, Jorge André Thomas, Claudio Antonio Rojo and Silvana Anita Walter
[308-322]  [PDF]

The economic value of a company is the sum of its tangible and intangible assets, requiring the measurement of these for the management. Considering this need, questions whether what the value of intangible assets of SICREDI Aliança? The objective was to measure the intangible assets by applying the model Hoss, checking under the quantitative and qualitative perspective, the quadrants - human, processes, structural and environmental. Data collection was documentary, based on the financial statements for the 2010-2013 periods and with the application of a structured questionnaire sent to directors and managers of the institution care units. The study showed that a large proportion of the company's value consists of intangible assets, corresponding to 71% of its total value. The intangible assets evaluation tool fills the gap in the evaluation process of the companies allowing the valuation of the company by its real amount.

Luciano Thomé e Castro, Leonardo Antolini, Marcos Fava Neves and Roberto Fava Scare
[323-331]  [PDF]

At the end of 80`s, agriculture chains in Brazil went through significant institutional changes, coming from market deregulation processes. Likewise, the sugar cane growers associations had to adapt themselves to a volunteer system, which a grower would be associated and pay the fee if he or she chooses to do so. Before that the sugar cane grower would pay the fee by law. Based on this scenario and the conceptual frameworks from New Institutional Economics, Transaction Cost Economics and Collective Actions this paper intended to: (a) identify all the offered services that sugar cane growers associations offer; (b) analyze the services demand and importance level to the associated grower; (c) identify alignment problems between the association and its members regarding services offers and needs; (d) identify the fee mechanism that associations use to charge associated growers and improvement opportunities in the relationship between the associations and its associated growers. A semi-structured questionnaire was used to collect the data from 22 associations, out of 31 existing in Brazil. The results showed that the services portfolio is diversified and the analysis of each service’s offer and demand level is conceptually interesting. Besides, several private interest associations issues and their intrinsic characteristics could be identified and discussed such as alignment problems between services portfolio and demand, portfolio gaps, high transaction costs, management inefficiency, and free riding problems. The mechanism to charge the association fees from growers is also discussed. Managerially, the paper suggests a better service portfolio management, with the opportunity to offer a service platform targeting different sugar cane growers’ profile and adjusted pricing mechanisms.

Marcus Santos de Sousa, Charlie Silva Lopes, Denis Silva da Silveira and Jorge da Silva Correia-Neto
[344-352]  [PDF]

The Brazilian institutional program called Distance Education (EaD) integrates the federal and state policy project whose objective is to expand and to introduce higher education to all interior places in Brazil. Its range is mainly due to information technologies such as the Internet, which are fundamental to the educational placement to a variety of social groups. In this context, the virtual learning environment (VLE) plays an important role for suit everybody. With this, the access to information on its VLE should contemplate different users including the blind people. In order to check if the VLE is accessible to this group, there were mixed methods research and exploratory with the participation of blind people, as well as automatic validators to identify potential accessibility problems. Among the results, it was found that the VLE has positive aspects of accessibility, but needs tweaking to be considered fully accessible.

Franklin Feitosa Gramacho, Almeciano Maia Junior, Lino Arnulfo Vieira Cintra, Katianny Gomes Santana Estival and Solange Rodrigues Dos Santos Corrêa
[353-366]  [PDF]

The aptitude of the accountant for the development of any specific activity, is related, among other aspects, to their academic background. With the elaboration of administrative defenses, there are no legal restrictions that halt the execution of these services by economists, accountants, administrators and the tax payers themselves. This paper analyzes the aptitude of the accountant to assist the tax payer in the elaboration of administrative defenses in tax sanctions. The research is applied, bibliographical, exploratory, qualitative and guided by the deductive method. The study identifies the knowledge and procedures essential to the construction of an administrative defense, and analyzes the curricular structure of the course of Accounting Sciences. It is considered that graduates in accounting sciences receive enough subsidy to construct the administrative defense in tax sanctions, as according to the program proposed by the CFC.

Evandro André Konopatzki and Angélica da Silva Lima Konopatzki
[367-380]  [PDF]

The work safety legislation has grown in recent years, making the management of the risks work complex and expensive. With so many rules to be followed, it is necessary to an effective safety management system. This management plan should be targeted to the correct survey of the risks and the appropriate safety. Few management models are presented in the security area due to the peculiar characteristics of each company, which require a custom planning to be effective. This article presents, in the form of a literature review, an interpretation of the requirements set by the Occupational Health and Safety Assessment Services 18000 (OHSAS 18000). In fact, it explains about a plan of safety management in companies with a view to management and the achievement of improvements in this area of expertise, as well as the organization of the sector in order to strive for excellence and hence certification.

INTERNATIONAL MARKETING: An Analysis In The Light Of Micro and Small Brazilian Exporting Enterprizes
Edmir Kuazaqui, Carlos Barbosa Correa Júnior and Luis Antonio Volpato
[381-387]  [PDF]

Micro and small enterprises have several characteristics that can limit their outreach into the domestic sphere and, above all, into the sphere of Brazilian foreign exports. Working in international markets signifies accumulating commitments, long-term relationships and these businesses do not always have the capacity, resources and competencies that allow for their interaction and development in international markets. In this way, this article looks into evaluating which are the principle marketing concepts applied by micro enterprises, contextualizing them on a marketing plan. In addition, it has as a secondary objective identifying in which way Brazilian micro enterprises can apply marketing mix strategies as well as their level of knowledge in the use of management tools. We used exploratory, descriptive, bibliographical and documental research, in addition to field research (a non-probabilistic sample).

Alex Leonardi and Paulo Dabdab Waquil
[388-402]  [PDF]

At the end of the last century there have been significant changes in the international economic scenery, and Brazil, which was already one of the main actors regarding to the production and trade of agricultural products, gains more importance, because of the improvements of a stable economic environment, driven by the growth and development of emerging countries. Then, the expansion and the search for markets, with a process of adding value to agricultural products, can find in the food industry the shortest way to that goal. In this context, the analysis of the factors and elements that have effects on the behavior and production activities of the industry is needed. Among them, the seasonality of agricultural and livestock production is the variable to be studied. For this, employment is the indicator of economic activity in which it is possible to observe the responses to the impacts of changes and variations that affect this industry. Considering the availability of information and the composition of the scenery, the period between 2002 and 2011 ended up being the most suitable for the study. So, it was defined as the main objective to check the effect of seasonality on employment and, consequently, on economic activity in the food industry. For this, it was used the descriptive analysis of graphs and tables relating to the seasonally data. As a main result, the seasonality of employment had regular and systematic behavior, followed by the seasonality of the raw materials production from agricultural origin.

INNOVATION PUBLIC POLICY IN MINAS GERAIS AND THE NEW PUBLIC MANAGEMENT: Analysis of Polo de Excelência em Florestas Case through the Perspective of Policy Cycle
Mariana Luísa da Costa LAGE, Rodrigo GAVA, Jeice Catrine Cordeiro MOREIRA and Afonso Augusto Teixeira de Freitas de Carvalho LIMA
[403-415]  [PDF]

The current study aimed to describe how was the process of elaborating and implementing the Polo de Excelência em Florestas from the perspective of the policy cycle as a result of the reconfiguration of public policy implemented by the Government of Minas Gerais from 2003: Choque de Gestão. The methodology used was essentially qualitative, through documents, observation and semi-structured interviews with the Polo de Excelência em Florestas' management team. The survey results indicate that Polo de Excelência em Florestas confirms one of the main criticisms to the New Public Management, when highlighted one administrative and economic aspect regardless the shape of dynamics politics in public policy.

Marcio Nakayama Miura and Maria José Barbosa de Souza
[416-427]  [PDF]

This study aims to analyze perspectives about value co-creation in services based in recent years in national and international literature through service dominant logic. Results of this research points out the importance of services in developed countries and relevance of researches conducted. Value co-creation related to services is based in the shared value creation developed between business and consumer and S-D logic explains changes in traditional logic based in tangibles changing focus to intangible aspects. Results of this research applying literature research in national and international database pointed out the theme value co-creation related to services as relevant and in a exploratory phase demonstrating the importance of theoretical and empirical investigation in service and consumer participation in value co-creation process. Moreover, indicates perspectives for future researches about value co-creation and consumer behavior.

THE MANAGEMENT OF SUSTAINABLE SUPPLY CHAIN PRACTICES: A Comparative Study of Materials Sector Benchmarks in Brazil and Germany
Juliana Kucht Campos, Frank Straube and Patricia Alcântara Cardoso
[428-440]  [PDF]

Sustainable supply chain is a well discussed topic worldwide, especially when focused on economics and environmental aspects. Researchers have been trying to evaluate the impact of different strategies on companies` performances. Governments have been trying to comprehend their roles within this global movement, in order to regulate and motivate firms to adopt sustainable politics. And companies, are understanding that actions to reduce their environmental impacts and increase transparency may provide also gains in reducing costs and risks and increasing customers satisfaction. Through the comparison between practices implemented by benchmarks in the materials sector in Germany and Brazil, it was possible to comprehend the current state of sustainable supply chain in the sector and furthermore encourage discussions about future potential investments from all stakeholders.

Josiane Baldo and Marta Monteiro da Costa Cruz
[441-453]  [PDF]

This article aims to measure the efficiency of captation of Tourism Investment in relation to Investment in Highways on the Tourist Routes in the State of Espírito Santo, by using Data Envelopment Analysis (DEA). The tourism sector has been growing in all its alternatives, whether touring, business or adventure. However, for this tourism to be successful, investments are needed both the private and public sectors. In addition, as the loads and passenger transportation, tourism depends on an adequate road infrastructure that support this distinct way of transportation. To this end, we seek to analyze the relationship between investments in road and investment in the tourism sector. To carry out this study, we analyzed 87 road sections connecting Vitória to each city that compose the Tourist Routes in Espírito Santo, Brazil. The road sections were divided into two groups due to the difference in traffic volume having double lanes as the main reason. It was observed that the efficiency score of inefficient parts were very low, portraying the deficiency in tourism investment in relation to investment in highways and that, despite several attempts and investment plans by the Government in the Tourist Regions of the Espírito Santo, it is still far below what is needed to ensure the efficiency of road sections that provide access to these routes. It was found then that the level of investment in the tourism sector can increase on a large scale because the investments in highways and the cost of its maintenance support that investment.

PROMOTING INNOVATION IN BRAZILIAN INDUSTRY: Experience of Observatories in Brazil and Spain
Suzana Back, Gertrudes Aparecida Dandolini and Orestes Estevam Alarcon
[454-466]  [PDF]

Information is viewed as a raw material for the production of new knowledge and innovation. With this, observatories are presented as agents destined for search and analysis of strategic information on environment in order to support organizations face the uncertainties of the business world, assisting in decision-making and innovation. Thus, this work is dedicated to the study of observatories, investigating their contributions to the promotion of innovation, for the management of strategic information, and as an alternative to improve the performance of industries in Brazil. To achieve the objectives of this work, a field study with seven observatories in Brazil and Spain was developed, analyzing value proposition, relationships with customers and partners, skills, dissemination channels, sustainability models and performance indicators. Among the results, the favoring of networking, creating knowledge sharing environment and the encouragement of organizational learning for innovation are highlighted.

AGRICULTURE FAMILY AND SUSTAINABILITY: Analysis of productive activities in Santana do Manhuaçu – MG
Rogéria de Freitas Souza, Weriton Azevedo Soroldoni, Jane Corrêa Alves Mendonça, Eduardo Luis Casarotto and Vera Luci de Almeida
[467-476]  [PDF]

The preservation of the environment and agricultural activities are linked, depending on one another. In a contemporary aspect, much is said about sustainability, i.e. sustainable agriculture. This study aims to characterize the producers and their activities, identifying sustainable practices that can be developed, as well as presenting the contribution of specific agencies focused on research and rural extension services, in addition to alternatives for the preservation and conservation of the environment. The methodology used was qualitative study via survey. The study shows that many producers are concerned about preservation, planning for future generations and the care of the water, fauna and flora. Thus, they are willing to practice sustainable production alternatives and gain new knowledge, and to implement such in day-to-day routines. To do so they need support and assistance in the development of specific programs with family participation in actions to improve productivity and biodiversity conservation.

Caio Flávio Stettiner, Roberto Padilha Moia, Alexandre Formigoni Josilaine Sales Monteiro, Djessica Santos and Robson Santos
[477-483]  [PDF]

Since the deregulation of air transportation in the 90´s, the aviation industry has been in increase development. With the arrival of many Arabic airlines at the Brazilian air industry, it has also increased the types of services produced by the air catering. The purpose of this article is to acquire knowledge air catering process, including its production, stock, supply chain and distribution specifically at western bank airlines where is served exclusively halal meal. The research consists of exploratory/descriptive analyses and field research at Lsg sky chefs, where we were able to observe the halal meal production as well as its storage and loading to an aircraft of an Arabic airline. The lack of national literature was a relevant fact to the choice of the subject, the field research had given a great dimension of how planning, commitment and flexibility are mandatory for a well succeeded performance at the production processes.

Neila Conceição Viana Da Cunha, Marcos Roberto Mesquita and Daniel Haddad Perdão
[484-496]  [PDF]

The paper presents a theoretical essay based on the literature on innovation, entrepreneurship and business incubators that shows, from the perspective of different authors, that there is a relationship between these concepts when seeking to promote economic development. Addressing these issues involves the necessary cooperation between universities and the enterprises so that the knowledge developed in the universities actually reaches the market. The article aims to address how business incubators may leverage economic development in Brazil. The study is exploratory and qualitative. Secondary data from the Technical Report from ANPROTEC - Brazilian Association of Science Parks and Business Incubators - and the MCT&I - Ministry of Science and Technology Innovation - were used. The results of the paper show that it is possible to generate employment and income, as well as economic development, by encouraging the creation of business incubators.

Aléssio Bessa Sarquis, Andréa Simone Machiavelli Pontes, Vilmar Antonio Gonçalves Tondolo, Rosana da Rosa Portella Tondolo and Sonia Francisca Monken
[497-513]  [PDF]

In the travel and tourism industry, marketing strategies may result in competitive advantage. This study examined the extent to which marketing strategies represent a source of competitive advantage in the travel agencies and tourism industry in the state of Santa Catarina, Brazil. A quantitative and descriptive study was carried out through a field survey that used self-administered questionnaires available in Google Docs to a sample of 109 organizations. Data analysis involved cluster analysis to classify the agencies based on competitive performance. One-way ANOVA was performed to check for differences in the competitive performance based on the organization's profile. In addition, Canonical Correlation Analysis was conducted to learn whether the competitive performance of the agencies is related to marketing strategy. The results show that there are 3 agency clusters, there is some difference in the competitive performance of the agencies, and there is significant correlation between competitive performance and marketing strategy.

HERO NOT DIE: Reconstruction of Identity Professional of Retired Executives
Adriana Ventola Marra, Alexandre dos Santos Pinheiro, Karen Marinho Valadares and Paula Cristina de Moura Fernandes
[514-526]  [PDF]

If the post-retirement life is seen as a landmark for all professionals, as it happens to those individuals who define the directions and organizational guidelines: executives. This paper aims to investigate the life and career of executives after the retirement process. Therefore, a qualitative research was conducted with 23 retired executives. The data obtained by interviews and observations recorded in a diary, were analyzed by discourse analysis. The themes of analysis were the professional trajectory, the time of retirement and the post-retirement activities built. The research revealed that the majority of respondents followed a linear career, did not want and did not feel prepared for retirement, chose to continue to pursue other professional activities, voluntary and leisure. However, such activities always refer to positions of power and status occupied before retirement.

ORGANIZATIONAL COMMUNICATION: Relevance of Symbolic Aspects in Strategies Employed By Professional Media Training Relationship Building with Various Stakeholders
Roberto Bazanini, Jorge Miklos, Homero Leoni Bazanini, Fabio Roberto Dias and Fabíola Otelac
[527-538]  [PDF]

Increasingly, modern organizations have realized the need to prepare their leadership for the relationship with the different stakeholders. This study investigated the communication changes and the significance of the symbolic aspects of the strategies employed by media training professionals in the relationship with stakeholders from the perspective of social cognitive theory. According with qualitative and exploratory research in perspective the historical-critical method, interviews were conducted with Media Training professionals and executives submitted to training, working in the State of São Paulo. The results of the research shows the symbolic factors as essential in building the organizational image to the achievement of competitive advantage. As a result, two explanatory hypotheses were generated, showing the facts and phenomena perceived the subject involved.

PROPERTY MANAGEMENT INTELLECTUAL IN THE AMAZON BRAZIL - Production of Knowledge and Action Networks: Biobusiness.
Pinheiro, Antônio; Ruivo, Lourdes and Ferraz, Graça
[539-547]  [PDF]

The article proposes the integration of Northern Network for Biodiversity and Biotechnology and the Technological Innovation Centers Network of Eastern Amazonia. They have common points of action in the Brazilian Amazon. The North Biodiversity Network and Biotechnology aims to interact with the private sector, universities, research institutes, generate Bioproducts and train professionals in the Doctorate in Biotechnology. The Technological Innovation Centers Network of Eastern Amazon wants to implement and strengthen Technological Innovation Centers in Universities, Federal Institutes of Technology Education, and Research Institutes, partner with companies to train professionals with expertise in protection to Knowledge and Technology Transfer. From document analysis we see that the generating ideas of networks are converging and actions overlap at different levels. The integration of the networks will generate more trust between partners of the private sector; facilitate the capture and management of resources and use in actions related to generation of biobusiness, technology transfer and innovation.

José Carlos Marques, Silvio Popadiuk and Renato Neder
[548-560]  [PDF]

This study aims to analyze the transfer of administrative tacit knowledge in the organizational environment, from the perspective of managers courses of higher education institutions in the state of Mato Grosso. It is characterized as a descriptive and sectional case study. The data were collected through electronic questionnaire (Google Docs) with open and closed questions. Were analyzed by groups of issues following the structure proposed by Lemos and Joia (2012). As a result of this analysis can be seen that the respondents have the characteristics necessary for the transfer of tacit knowledge, but they are not well accepted by colleagues and superiors. It happens because those institutions do not develop knowledge management and knowledge transfer strategies, because there are cases which knowledge is closely linked to power relations, which complicates their transfer.

The Study of Causal Relation among the Stock Return, Interest Rate, Real Activity and Inflation
Michele Rílany Rodrigues Machado, Ivan Ricardo Gartner and Lúcio de Souza Machado
[561-575]  [PDF]

This research aimed to replicate the study by Lee (1992), using Brazilian data, and testing the hypothesis that inflation has a negative relationship with the real stock return. For this we used a multivariate model vector autoregressive (VAR), whose research period was from August 1983 to May 2012. The results were consistent with those of Lee (1992) as to whether the stock return is explained by its own innovations and as the existence of a substantial fraction of the expected interest rate to explain inflation. However, for the Brazilian data was not possible to corroborate the results of Lee (1992) for the existence of a positive relationship between inflation and the expected interest rate, and a positive relationship between real stock returns and real activity. Finally, we tested the relationship between inflation and real stock return index. In this, the results point to the existence of a negative relationship between these variables, this does not allow to reject the hypothesis of this research that inflation is negatively related to the real stock return. Thus, the present study presents evidence that the model of Lee (1992) when applied to Brazilian data show differences to their original results.

Marcio Pizzi de Oliveira, Annibal Scavarda, Mônica de Almeida Duarte and Nival Nunes de Almeida
[576-582]  [PDF]

The advertising music market has a complex structure involving several agents and several forms of music production. The resulting music of this process should respect some basic rules for efficient two advertising resources. In the midst of important changes occurring in the field of music technology and communication, you can identify important reconfigurations in this dynamic market. The aim of this article is to examine this structure, its main attributes and formats, forms of augmentation ads through music and how these resources are being changed due to technological changes present in the music industry on the Internet.

Cláudia Herrero Martins Menegassi, Elisa Yoshie Ichikawa and Nelson Tenório Junior
[583-595]  [PDF]

The aim of this study is analyze the relationship of the Economy of Communion (EoC) companies with bureaucratic organizations model. Although considered predominant in companies due to its results, this model has a number of disorders referring to its effects on daily life of companies employees. Among the approaches that have emerged to assuage these disorders is the Economy of Communion. Due to their assumptions has proved to be relevant to the study of bureaucracy within these companies. Thus, it was elected for these research eight companies in the Polo Spartaco Business Companies to be studied under the dimension perspective of bureaucracy. Questionnaires were given to companies employees and cross-linking data were obtained in the research. It was found that bureaucracy is present in all studied companies, but in moderate. Thus, it be can concluded that the Economy of Communion companies chosen for the study did not move away from the bureaucratic model of organization. They recognize the need to model employment to achieve their economic goals, but at the same time keep their assumptions more relief management.

Diego de Castro Vieira, Julibio David Ardigo and Júlio da Silva Dias
[596-607]  [PDF]

The aim of this paper is to map the most relevant articles on the topic of Sectorial Intelligence System under the light of Strategic Foresight by using the Knowledge Development Process - Constructivist (ProKnow-C). The selection was made through a systematic search process on a Bibliography Portfolio (BP), using techniques of bibliometric analysis. The main results of this endeavor is the validation of the process used to develop knowledge on the researched subject and the selection of 12 articles with scientific acceptance adhering to the criteria established by the researchers, compounding the BP. During the bibliometric analysis, we review the selected BP items and their references, making it possible to find out the most relevant articles, authors, keywords and international journals that published researches on the topic.

Maritiele Naissinger da Silva, Elke Stedefeldt, Renata Martins de Martins and Ana Lúcia de Freitas Saccol
[608-619]  [PDF]

The current study aims to develop a program of Good Sustainable Practices (GSP) for food services. The program’s booklet, information signs and stickers were designed to give simple tips of sustainable attitudes. Thirty-eight (38) employees from six food services were trained and evaluated by pre- and post-training tests according to the designed materials. Results showed that the participants had prior knowledge on correct environmental practices, since all establishments had already performed training on Good Practices. However, after the training, participants gave 89.5% more right answers in comparison to answers from the test applied before the training. Thus, it is concluded that the program needs long-term implementation to reach better results. However, the performed intervention showed improvement and good acceptance by the employees to the GSP program.

ADHESION TO TAX RECOVERY PROGRAMS - REFIS: An analysis of explanatory factors for taxpayers of the State of Espirito Santo
Herbert Simões Rodrigues, João Antônio Salvador de Souza, Isaac Gezer Silva de Oliveira, Teresa Cristina Janes Carneiro and Marcelo Alvaro da Silva Macedo
[620-634]  [PDF]

This work aims to identify the explanatory factors for the adhesion to tax recovery programs (REFIS) for taxpayers with outstanding debts in the State of Espirito Santo. As explanatory variables, it used economic and fiscal indexes obtained from debt and debtors characteristics and used to represent the outstanding debts profile and the economic capacity of taxpayers. The results of logistic regression indicate that the selected variables are able to explain the adhesion to tax recovery programs, helping the Public Administration to analyze the success of these programs, measured by cash flow recovery.

PUBLIC POLICIES FOR HIGHER EDUCATION: Weaknesses in the Assessment and Limitation on the Competitiveness of Students
Lindomar Pinto da Silva, Luciana Freitas Costa dias, Miguel Angel Rivera Castro and Janayna Souza Silva
[635-646]  [PDF]

This article discusses the process of assessing public policies higher education in Brazil questioning the capacity of higher education institutions (HEIs) contribute to equal opportunities for low-income students. Document analysis and questionnaire with 527 students and 81 graduates were used. The results indicate a significant increase in investments in public policies of higher education, but there is no increase in the quality of HEIs that are benefited by these policies. In addition, respondents perceive that government and society do not contribute to the evaluation process making it difficult to improve the quality, generating low employability of students of these HEIs.

Célio Alves Tibes Júnior, Osmar Siena and Clésia Maria de Oliveira
[647-659]  [PDF]

The research that led to this paper was to analyze, in implanted management processes, the Critical Success Factors (CSF) that contribute to the development of the Distance Education Management Model (E-learning) of the Federal Institute of Paraná (IFPR). The case study using the FCS identification methodology was conducted in three distinct stages: (1st) selection and definition of variables through participant observation, and analysis of institutional documents; (2nd) Survey of information with the use of case study protocols, questionnaires and interviews with managers of processes; and (3rd) Analysis, interpretation and discussion of the collected data. As a result, we identified 21 macros installed processes and dozens of activities and micro processes, and management disruptions. The information processes, activities and ruptures were crossed in quantitative analysis on the frequency and relevance (procedural dependence), obtained from the responses of the interviews, thus identifying the essential cast of Critical Success Factors influencing the managerial, administrative and pedagogical processes Campus. The results also came the cast of 10 cases considered FCS that were evaluated critically.

NETNOGRAPHY: Contributing Of the Research Methodology to a Sociology of an Industrial Crisis
Flavia Galindo
[660-672]  [PDF]

Enterprises and consumers actively participate in cultural repertoire's construction that produce, extinguish or maintain consumptions practices. In moments of conflicts and crisis, the traditional advertising investments are not always able of appease divergences that results appears in consumption relations. The consumers behavior's investigation do not restrain itself to the purchase decisions, and from the possible investigations in the digital world, it is possible to follow the repercussions and preparations of social groups about the ordnance crisis in real time. This article represents the investigation possibilities in the netnographic method by the empirical analysis of Ades Case. The method has anthropological inspirations, and insert elaborations of culture nature in the investigation of qualitative nature. Therefore, form the present research, we share the method's specificities, reflecting about this experience, it gains and it restrictions.

José Alberto de Camargo, Paulo Sérgio Miranda Mendonça and Jorge Henrique Caldeira de Oliveira
[673-684]  [PDF]

This theoretical - empirical paper thought about the methods of evaluation of social projects sponsored by private organizations and considered propose a new way of evaluation. It has been argued qualitatively that variables should be present when an organization evaluates social projects it sponsors. Presented the current methods of evaluation of social projects, their limitations and possible theoretical contributions, arising from the Stakeholder Theory, Freeman (1984), and Corporate Social Responsibility and Sustainability, discussed by Carroll (1979, 1991), Elkington (2001) Marrewijk (2003), Sachs (2004) and others. We attempted to propose an alternative method for assessing corporate social projects.

Ione Grace do Nascimento Cidade-Konzen and José Moreira da Silva Neto
[685-698]  [PDF]

This study aimed to verify if the public contest is an appropriate instrument to insure the right profile for filling out the posts offers of public servants. The study was developed, having as a frame of work the Brazilian New Public Administration, which implies better technical abilities from the persons in charge to face the challenge imposed by this new reality and also implies that it can have the attendance of its goals conditioned to the effectiveness of the recruitment and selection instruments of people for the development of administrative activities.The development of this research is justified for considering the importance of a deep understanding on the recruitment and selection process of people for the public sector, which appears every day more strategic and also more complex, in view of the necessary skills to suit the requirements of the mentality inherent in public administration management, which requires more efficiency and effectiveness in its performance. The research was qualitative type because sought to verify whether the contest guarantees the appropriate profile for the completion of the public office. For the data collection was applied semi-structured interview to the two occupants of human resources management positions of Court of Justice of the State of Rondônia (TJRO), responsible for the Department of Human Resources and the Development and Training Division of the TJRO, main inclusion criterion. It will be shown through the data investigated whether Public offices are filled out by appropriate profiles and what are the failures found when selecting of people, and possible solutions for managers when developing questions for the public contest. As the result, the study pointed out that the public contest is not an instrument which guarantees the right profile for the filling out of public office, which entails the application of other instruments to ensure the compliance with the requirements for the efficient enforcement of post skills and,consequently, the provision of services.

Sergio De Moraes, Ramires, Milena and Clauzet, M
[699-711]  [PDF]

Starting from the pre-qualified and certified organizations for operation in Port Santos / SP / Brazil, this study aimed to identify the ecological actions undertaken and the factors that led these organizations to environmental and sustainable investment. Data collection was done by applying a questionnaire with closed and multiple choice questions, but with permission of adding information, through online research system, which housed the questionnaire for 62 days - SurveyMonkey ®. Among the 124 eligible companies, we took 64 % of answers, with 80 % of the sample of valid questionnaires, what guaranteed the reliability of the results. As a result the main issue will completed the certification requirements of ISO série14.000 - Environmental Management (31%) are the main evidence base for the development of stock in the company, followed by the option Other (factors) - 21 % - whose only reference throughout the research was the comments on the issues arising on Management of Environmental Pollutants. The results point to the port management as a fertile field of research, because the processes of port services directly affect the coastal and marine ecosystems as a fundamental conclusion confirms the need for port companies to opt for cleaner technologies and investments in protection and control environmental systems, because if life is water, water is the greatest effect of their operations.

THE HEALTH SERVICE PROVISION: The Efficiency on the Brazilian States between 2005-2011
Melaine Roberta Camarotto, Gilmar Ribeiro de Mello, Fernanda Mendes Bezerra Baço, Cármem Ozana de Melo and Elizangela Mara Carvalheiro
[712-720]  [PDF]

This study analyzes the efficiency in the health service provision on the Brazilian states between 2005-2011. Therefore, quantitative methods such as descriptive statistics and the Data Envelopment Analysis are used. The variables analyzes as input were: number of beds per 1,000 inhabitants; number of doctor per 1,000 inhabitants; expenditure public per capita on health care, and the variables analyzes as output were: child survival rate of children less than one year of age per 1000 live births, the life expectancy for men and for woman. The results demonstrated there is not relation between amount of available inputs and the levels of efficiency achieved by the federal units. What determines the efficiency is how public management optimizes the available resources.

Alexandre Leite de Andrade Júnior, Roberto de Araújo Nascimento Cunha and Pedro José Steiner Neto
[721-733]  [PDF]

This work aims to analyze the influence of the environmental context of reference of timber companies of the State of Paraná, in Brazil, and their consequent competitive pressures towards the adoption and implementation of social responsibility practices. A survey research with a descriptive methodological approach – not probabilistic – was performed with 45 companies. The results suggest that the reference context and therefore its competitive pressures determine the extent and type of social responsibility practice adopted. There were not statistical relationships of the reference context and competitive pressures with the analysis towards adoption (symbolic and instrumental) and implementation (decoupled, loosely coupled and tightly coupled)

Jorge Madeira Nogueira, Pedro Henrique Zuchi da Conceição and Denise Imbroisi
[734-744]  [PDF]

The importance of the financier in influencing the environmental performance of the financed has been the subject of studies, negotiations and regulations, at national and international levels, for three decades. The determination by the Brazilian Central Bank (BCB) of the mandatory establishment of Socio-environmental Responsibility Policy (PRSA) by any financial institution in the country has reinvigorated the interest in the topic since April 2014. This article shows, based upon two empirical researches, with data from the BCB itself on loans to the productive sector, id and how the environmental risk has been incorporated into the risk analysis of bank loans. Our results highlight the slow but steady incorporation of the environmental performance of borrowers into the analysis of banking lending. However, environmental certification (in particular, ISO 14000) obtained by debtors has been essentially the single requirement for lending. Furthermore, lending remains influenced markedly by size (scale) and by productive sector of the client.

Aldery Silveira Jr, José Soares Pires, Rone Evaldo Barbosa, Hudson Carrer Pereira, Maurício Araquam de Sousa and Evaldo César Cavalcante Rodrigues
[220-229]  [PDF]

This work aims to present cabotage as an alternative to reducing emissions of greenhouse gases, as well as to minimize the environmental impacts related to degradation of Brazilian highways resulting from excessive bulk of cargo transported by trucks. Therefore, an analysis was performed on several studies on the subject in Brazil, whose data are presented to support the goal now evidenced. It is also an historical overview of the evolution of the mode, indicating the potential for growth and contribution to the reduction of logistics costs of the Brazilian product, as well as its use as a tool for environmental preservation.

MARKETING RESEARCH AS DIFFERENTIAL IN MARKET: The Case of IPANEMA Stores in the Municipality of Campina Grande – PB
Allan Carlos Alves, Alessandro de Queiroz Araújo, Ângela Maria Cavalcanti Ramalho, Sandra Sereide Ferreira da Silva, Sidney Soares de Toledo and José Romero Rodrigues de Andrade
[332-343]  [PDF]

This paper discusses the marketing research as a support instrument to the decision-making of Ipanema Company in Campina Grande – Paraíba (PB). The application focus is the customer’s satisfaction with the services. Many times, executives face situations in which they are forced to make decisions based on their own experience, without having reliable information on the collection and processing of data, which provide support for marketing decision-making. Therefore, through a literature review on the subject, the marketing research subject and the structure of a model for which was taken as a reference the one proposed by Malhotra (2012), were approached. In addition, 1098 customers to whom we had access were interviewed from 25 August to 5 September, 2014, in the four companies that compose the Ipanema company group, in the city of Campina Grande-PB. For data analysis, methods of descriptive statistics were used based on absolute and relative frequency and weighted average in the SPSS 18, in order to obtain a non-probabilistic convenience sample definition of the customers. From data interpretation, the achieved results evinced some associations between the studied segments, such as brand recall, purchase option and purchase frequency, considering marketing activities. It was also possible to know the manner in which the Ipanema Company appropriates the obtained information to make marketing decisions. Therefore, the results indicate satisfaction regarding the brand, purchase option and purchase frequency. Nevertheless, there are still some market aspects that hinder the development of new segments of the company, which is why the availability of information and its correct use are sorely needed in order to know and understand these variables.