Showing papers by "Sandra Maria dos Santos published in 2012"

GESTÃO AMBIENTAL NAS EMPRESAS DE CAPITAL ABERTO DO SEGMENTO 'NOVO MERCADO': discutindo a homogeneidade e heterogeneidade de práticas à luz da teoria institucional

Abstract: The aim of this study was to analyze the behavior of companies of the segment 'New Market' BM&FBovespa, on the adoption of environmental management practices in light of institutional theory. In summary, the specific objectives of the research analyzing the trend toward homogeneity and heterogeneity of environmental practices of firms, their relationship with the approach to environmental management and environmental pressures highlighted, giving particular attention to the construction industry. This is a descriptive, bibliographic and documentary research, from a qualitative approach. Data were obtained from the websites and annual reports of companies in 2009 and 2010. It was found that 66.7% of 123 companies in the 'New Market’ performs environmental management practices. With respect to environmental management approach, 58.5% of these companies are proactive, 28% reactive, and 13.4% preventive. It was found that the more proactive approach to environmental management, environmental pressures are more diverse, and the greater the possibility of isomorphism between the companies regarding the adoption of sustainable practices, as well as heterogeneity. In the analysis of the construction sector, it was found these outstanding opportunities, and the homogeneous and heterogeneous practices in this field and discussed in the detailed study.

Relação entre a Performance Ambiental e Financeira das Empresas de Capital Aberto Listadas na BM&FBovespa

Abstract: O presente estudo objetiva verificar a existencia de correlacao entre um indicador de desempenho ambiental e os indicadores de desempenho economico das empresas de capital aberto listadas na BM&FBovespa. Para tanto, utiliza-se uma pesquisa quantitativa de carater descritivo, mediante procedimentos bibliografico e documental. A coleta de dados baseou-se em fontes secundarias, consistindo nos balancos sociais de modelo IBASE de 57 empresas de capital aberto da BM&FBovespa, dos exercicios de 2007 a 2009. Para a analise da correlacao entre os investimentos ambientais e indicadores de desempenho, utilizou-se o coeficiente de correlacao linear simples de Pearson e de correlacao de postos de Spearman. Constatou-se que houve uma correlacao positiva significante entre o indicador "investimentos ambientais" e os indicadores "receita liquida" e "resultado operacional", considerando-se a amostra total das empresas. Verificou-se nao haver correlacao significativa entre os "investimentos ambientais" e o "ROE" em nenhuma das analises realizadas. Esses resultados corroboram com os encontrados em estudos anteriores. Nao foi encontrada correlacao significante entre a variavel "investimentos ambientais", e os indicadores de desempenho economico "ativo total", "lucro liquido" e "patrimonio liquido". Palavras-chave: performance ambiental, performance financeira, analise de correlacao RELATION BETWEEN THE ENVIRONMENTAL AND FINANCIAL PERFORMANCE OF THE OPEN CAPITAL COMPANIES LISTED ON THE BM&FBOVESPA Abstract The goal of this study is to check out the existence of correlation between an environmental performance indicator and the economical performance indicators of the open market companies listed on the BM&FBOVESPA. To achieve this goal, a quantitative and descriptive research was carried out, using bibliographical and documentary procedures. The data collection was based on secondary sources, consisting of the IBASE social balance of 57 open capital companies, period 2007 to 2009. To analyze the correlation between the environmental investments and the performance indicators, Pearson's simple linear correlation coefficient and Spearman's rank correlation were used. The results showed a meaningful positive correlation between the "environmental investments" indicator and the "net revenue" and "operational result" indicators, considering the whole sample of companies. No meaningful correlation was found between the "environmental investments" and the "ROE", in any of the analyses made. These finding corroborate those of previous studies. No meaningful correlation was found between the "environmental investments" variable and the "total assets", "net profit" and "net equity" economical performance indicators. Key words: environmental performance, financial performance, correlation analysis

Reestruturação produtiva no setor de saúde: estudo de caso em um hospital de Fortaleza-CE

Abstract: A introducao de novas tecnologias de base microeletronica nos hospitais e a utilizacao de inovacoes organizacionais constitui duplo conjunto de mudancas que provoca alteracoes na forma de organizar e produzir servicos, caracterizando a reestruturacao produtiva O objetivo deste trabalho foi investigar o impacto da reestruturacao produtiva no processo de gestao de um hospital Para isto, realizou-se um estudo de caso, com entrevistas e questionarios Concluiu-se que as inovacoes tecnologicas mais importantes foram introduzidas com mais intensidade na unidade de terapia intensiva, no centro cirurgico e no centro de diagnosticos do hospital As inovacoes organizacionais foram a gestao participativa, as comissoes de controle de qualidade, os protocolos de procedimentos, just in time e kaizen As inovacoes foram introduzidas de forma participativa, segundo a logica da lucratividade As repercussoes foram a intensificacao da exploracao do trabalho, a maior exigencia por qualificacao dos trabalhadores, o aumento da demanda, da lucratividade e do numero de empregados

Artesanato de renda de bilro e desenvolvimento local: uma análise do processo de institucionalização da atividade no município de Aquiraz, Ceará, Brasil

Abstract: This article investigated how was the process of institutionalization of bobbin lace crafts like handmade production system for local development in the municipality of Aquiraz, Ceara, Brazil. The research is descriptive as to the purposes and on the qualitative and quantitative approach to the problem. The method was utilized case study. Semi-structured interviews were conducted with leaders of the Center Rendeiras Luiza Tavora Aquiraz and at the end, 30 associated tenants responded to the questionnaire-type structured and closed. The results revealed that the main factors that promoted the emergence and development of such craft were native nature of the activity, need to supplement their household income, tourism demand, easy access to raw materials and credit, government support and local climate. It appears that the craft of bobbin lace is an institutionalized activity in the district of Prainha, given its historical perpetuity and their contribution to local development in the region. However, its spread is being threatened by future problems caused by the lack of continuity in investment by the public sector and interest of young natives.

Gestão ambiental nas empresas de capital aberto do segmento ‘Novo Mercado’: discutindo a homogeneidade e heterogeneidade de práticas à luz da teoria institucional [doi: 10.5329/RECADM.20121102003]

Abstract: O objetivo geral deste estudo foi analisar o comportamento das empresas de capital aberto, do segmento ‘Novo Mercado’ da BM&FBovespa, quanto a adocao de praticas de gestao ambiental, a luz da teoria institucional. Em sintese, os objetivos especificos da pesquisa analisam a tendencia para a homogeneidade e heterogeneidade de praticas ambientais das empresas, sua relacao com a abordagem de gestao ambiental e com as pressoes ambientais evidenciadas, dando destaque especial para o setor de Construcao. E uma pesquisa descritiva, bibliografica e documental, de abordagem quantitativa. Os dados foram obtidos a partir dos websites e relatorios anuais das empresas, de 2009 e 2010. Constatou-se que 66,7% das 123 empresas do Novo Mercado adotam praticas ambientais. Quanto a abordagem de gestao ambiental, 58,5% dessas empresas sao proativas, 28% reativas, e 13,4% preventivas. Verificou-se que quanto mais proativa a abordagem de gestao ambiental, mais diversificadas sao as pressoes ambientais, e maior e a possibilidade de existir isomorfismo entre as empresas quanto a adocao de praticas sustentaveis, assim como heterogeneidade. Na analise do setor de construcao, constatou-se essas possibilidades destacadas, sendo as praticas homogeneas e heterogeneas desse campo detalhadas e discutidas no estudo. Palavras-chave Teoria institucional, Pressoes ambientais, Gestao Ambiental. ENVIRONMENTAL MANAGEMENT OF COMPANIES OF THE SEGMENT 'NEW MARKET': DISCUSSING THE HOMOGENEITY AND HETEROGENEITY OF PRACTICES IN LIGHT OF INSTITUTIONAL THEORY ABSTRACT The aim of this study was to analyze the behavior of companies of the segment 'New Market' BM&FBovespa, on the adoption of environmental management practices in light of institutional theory. In summary, the specific objectives of the research analyzing the trend toward homogeneity and heterogeneity of environmental practices of firms, their relationship with the approach to environmental management and environmental pressures highlighted, giving particular attention to the construction industry. This is a descriptive, bibliographic and documentary research, from a qualitative approach. Data were obtained from the websites and annual reports of companies in 2009 and 2010. It was found that 66.7% of 123 companies in the 'New Market’ performs environmental management practices. With respect to environmental management approach, 58.5% of these companies are proactive, 28% reactive, and 13.4% preventive. It was found that the more proactive approach to environmental management, environmental pressures are more diverse, and the greater the possibility of isomorphism between the companies regarding the adoption of sustainable practices, as well as heterogeneity. In the analysis of the construction sector, it was found these outstanding opportunities, and the homogeneous and heterogeneous practices in this field and discussed in the detailed study. Keywords Institutional theory, environmental pressures, environmental management.

Os artefatos modernos da Contabilidade Gerencial presentes nos estudos do Congresso Brasileiro de Custos: uma análise de 2007 a 2011

Abstract: Diante das constantes mudancas experimentadas pelas organizacoes, a Contabilidade Gerencial e seus artefatos passaram a exercer um papel importante no sucesso organizacional, uma vez que auxiliam o processo de gestao conduzindo a decisoes mais corretas. Dessa forma, verificar a evolucao dos artefatos modernos da Contabilidade Gerencial em publicacoes cientificas torna-se relevante. Considerando este contexto, o objetivo deste estudo e tracar o perfil dos artigos que enfocam os artefatos modernos de Contabilidade Gerencial. A pesquisa foi realizada nos artigos publicados no Congresso Brasileiro de Custos, no periodo de 2007 a 2011. Na analise dos dados, verificou-se uma reducao gradativa nos artigos que enfocam os artefatos modernos de Contabilidade Gerencial, o que contrastou com estudos que sinalizaram um potencial aumento na utilizacao de artefatos modernos pelas empresas. Observou-se tambem que os artefatos que apresentaram maior ocorrencia foram o Custeio Baseado em Atividades (ABC) e o Balanced Scorecard, corroborando com estudos anteriores. Da mesma forma, constatou-se o predominio de pesquisas teorico-empiricas, mostrando que nesta area ha uma forte ligacao entre a academia e a aplicacao da teoria nas organizacoes.