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Restruturação da governança corporativa e de compliance em uma situação de crise: O caso da Odebrecht S.A. 危机情况下的公司治理和合规重组:以Odebrecht S.A.为例
Pub Date : 2019-08-26 DOI: 10.21714/2178-8030gep.v20.5652
M. Silva, A. Monteiro
The overall purpose of this research was to assess the restructuring process of Odebrecht S.A. corporate governance and compliance in the context of the development of its Compliance System, in response to contemporary challenges faced by the company. In order to do so, we analyzed company's documents and records and made individual interviews with key people in the development of the compliance system. The study concludes that: (a) corporate governance and compliance restructuring and senior management actions to sponsor / reinforce the program have boosted Odebrecht SA 's compliance system improvement, without, however, reaching the targets contained in the commitments made with competent authorities; (b) by establishing a responsible body, staffed by adequate people and resources, a permanent structure was established for the evaluation and improvement of processes of compliance and dissemination of experiences and best practices; and (c) in spite of having published a policy on the subject, Odebrecht S.A.'s risk management process is still incipient, as there is no formal risk mapping as well as a definition of maximum acceptable exposure for them.
本研究的总体目的是评估Odebrecht S.A.公司治理和合规在其合规系统发展的背景下的重组过程,以应对公司面临的当代挑战。为此,我们分析了公司的文件和记录,并对合规体系开发中的关键人物进行了个别访谈。研究得出结论:(a)公司治理和合规重组以及高级管理层发起/加强该计划的行动促进了Odebrecht SA的合规体系改进,然而,没有达到与主管当局作出的承诺所包含的目标;(b)通过设立一个负责任的机构,配备足够的人员和资源,建立一个常设结构,以评价和改进遵守程序和传播经验和最佳做法;(c)尽管Odebrecht S.A.已就此问题发表了一项政策美国的风险管理流程仍处于起步阶段,因为没有正式的风险映射,也没有对它们的最大可接受风险敞口的定义。
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引用次数: 1
Transparência da gestão pública: Análise em pequenos municípios do Rio Grande do Sul 公共管理透明度:大南州小城市的分析
Pub Date : 2019-08-07 DOI: 10.21714/2178-8030GEP.V20.4731
L. Fraga, Angélica Pott de Medeiros, K. Vieira, R. Filho
The public administration has as bases integrity, transparency and accountability. However, the transparency of the information in this environment is still considered incipient. Using this argument, the study has as objective show the level of transparency in the public management of the mesoregion Western Center Rio-Grandense, which possess 31 municipalities, mostly small, divided in three micro region, starting from the information available on their websites. For this it was used the Disclosure Index (DI), which refers to the openness of information. In terms of results, the average DI was 0.37, indicative of the low level of transparency among the studied municipalities. The municipalities of Santa Maria, Cacequi, Julio de Castilhos and Sao Joao do Polesine obtained the highest DI, while Sao Martinho da Serra, Mata and Formigueiro the lowest rates. The majority of the information found on websites were related to general information, as well as the documents considered compulsory.
公共行政的基础是廉正、透明和负责。然而,在这种环境中,信息的透明度仍然被认为是初级的。利用这一论点,该研究从其网站上提供的信息出发,客观地展示了中央区西部中心里奥-格兰德塞州公共管理的透明度水平,该地区拥有31个市镇,大多数是小市镇,分为三个微区。为此使用了披露指数(DI),它指的是信息的公开程度。就结果而言,平均DI为0.37,表明所研究城市的透明度水平较低。圣玛丽亚、卡塞奎、胡里奥·德卡斯蒂略斯和圣若昂·多波莱西纳等市的DI最高,而圣马丁尼奥·达塞拉、马塔和福米吉罗的DI最低。在网站上找到的大部分信息都与一般信息有关,以及被认为是强制性的文件。
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引用次数: 4
Parques tecnológicos: Um estudo de caso da experiência baiana 科技园:巴伊亚经验的案例研究
Pub Date : 2019-08-06 DOI: 10.21714/2178-8030GEP.V.20.5438
B. C. Alves, C. Spínola, Laumar Neves de Souza
The Technology Park of Salvador was inaugurated, in 2012, with the mission of stimulating the creation, strengthening and attracting innovative ventures and technology transfer, generating a set of positive consequences in the regional space and making of Salvador a business center of high added value. Based on this understanding, this article seeks to evaluate the design and implementation of this structure and its capacity to achieve the objectives outlined. The research is classified, as regards its method, as inductive and adopts the procedure of the Case Study. In addition to the analysis of documents related to the creation and administration of the Park, we used semi-structured interviews and the application of questionnaires to its managers and resident and incubated companies. This study demonstrated that there is a gap in this structure between what was planned and what was executed, a situation that apparently has a strong relationship with the dysfunctional of its governance model.
萨尔瓦多科技园于2012年落成,其使命是刺激创造,加强和吸引创新企业和技术转让,在区域空间产生一系列积极影响,使萨尔瓦多成为高附加值的商业中心。基于这种理解,本文试图评估该结构的设计和实现及其实现所概述目标的能力。就其方法而言,该研究被归类为归纳,并采用案例研究的程序。除了分析与园区创建和管理相关的文件外,我们还对园区管理人员、常驻企业和孵化企业进行了半结构化访谈和问卷调查。这项研究表明,在这个结构中,计划和执行之间存在着差距,这种情况显然与治理模式的功能失调有着密切的关系。
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引用次数: 1
Planejamento estratégico numa igreja protestante brasileira: Estudo do processo de implantação por meio da pesquisa-ação 巴西新教教会的战略规划:通过行动研究研究实施过程
Pub Date : 2019-07-30 DOI: 10.21714/2178-8030GEP.V20.3498
Matheus Cardozo Maia, L. Garcia
Currently, there is an intense competition for space between Brazilian Protestant churches, many of them imbued with a strong expansionist vision. In this scenario, taking the right strategy can make the difference between success and death. However, despite the obvious contribution that the Strategic Planning (SP) could add, there is exiguous literature focused specifically on the process of its implementation in Brazilian protestant churches. Thus, this paper describes a SP implementation process on a typical Brazilian protestant church. The research method adopted was the Action Research, chosen by its ability to induce the direct involvement of the researcher with his object of study, generating a comprehensive phenomenon observation. The achievements attest, for similar conditions to this research, the feasibility of the model used for SP and its way of implementation described here. The relevant elements for success and effectiveness of SP, both internal and external to the church, are also presented.
目前,巴西新教教会之间存在着激烈的空间竞争,其中许多教会都充满了强烈的扩张主义愿景。在这种情况下,采取正确的策略可以决定成败。然而,尽管战略规划(SP)可以增加明显的贡献,但有很少的文献专门关注其在巴西新教教堂的实施过程。因此,本文描述了一个典型的巴西新教教堂的SP实施过程。所采用的研究方法是行动研究,选择它的能力,诱导研究人员直接参与到他的研究对象,产生一个全面的现象观察。研究结果表明,在与本研究条件相似的情况下,本文所描述的SP模型及其实现方法是可行的。此外,本文还介绍了教会内部和外部SP成功和有效的相关因素。
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引用次数: 0
Transparência passiva, formalismo e os poderes estaduais brasileiros 被动透明度、形式主义和巴西国家权力
Pub Date : 2019-07-19 DOI: 10.21714/2178-8030GEP.V20.5855
Amanda Finck Drehmer, F. Raupp
The article presents the results from the study that aimed to investigate the attendance of the executive, legislative and judicial branches of Brazilian states government, towards the legal demands for availability of information to society, by means of passive transparency. The empirical object included 27 state governments, 27 legislative councils and 27 courts of justice. The research is descriptive, operationalized by a documental research, with a qualitative approach. In order to collect the data, an information request was sent to the three branches and was analyzed through the technic of documentary analysis. In the analysis of passive transparency in the Brazilian states government branches, the majority of the states presented better results in their executive branch, if compared to the judiciary or legislative. On the other hand, there have been those who seemed to face difficulties in the attendance of information demands. This detachment between imposed transparency to the governmental entities and its effective accomplishment is highlighted in literature as being a characteristic of formalism.
本文介绍了一项研究的结果,该研究旨在调查巴西各州政府的行政、立法和司法部门,通过被动透明的方式向社会提供信息的法律要求。实证对象包括27个州政府、27个立法委员会和27个法院。该研究是描述性的,通过文献研究进行操作,采用定性方法。为了收集数据,向三个分支机构发送了信息请求,并通过文献分析技术进行了分析。在对巴西州政府部门被动透明度的分析中,与司法或立法部门相比,大多数州的行政部门表现出更好的结果。另一方面,有些人似乎在满足信息需求方面面临困难。这种强加给政府实体的透明度与其有效实现之间的分离,在文学作品中被强调为形式主义的特征。
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引用次数: 1
Comprometimento organizacional: Estudo comparativo entre duas organizações de ensino e pesquisa 组织承诺:两个教学和研究组织的比较研究
Pub Date : 2019-07-19 DOI: 10.21714/2178-8030GEP.V20.4767
J. L. Falce, Renata Giacomin, Tomaz Antônio Chaves, Cristiana Fernandes de Muylder
Organizational commitment can be considered a strategic and decisive factor in organizations. This paper aims to describe and compare the configuration of organizational commitment in a Higher Technical Education Institution and a Teaching and Research Foundation, both from Minas Gerais. A questionnaire was used based on Allen & Meyer's (1990) commitment scale and at the end of the instrument four open questions to understand organizations' perceptions of commitment. The results showed that the affective basis has higher perception in the Teaching Institution in comparison to the Foundation that has the highest average in the calculative base. The low adherence of the affective commitment in the case of the Foundation can indicate problems that deserve attention of the management of people of this organization with a view to losses of personnel and discontinuity of services. It should be emphasized that the open questions contributed to the undressing of the diagnosis proposed by the questionnaire, indicating the reasons for the affective and calculative impairment perceived in the organizations. Implications, limitations and suggestions are discussed in the article.
组织承诺可以被认为是组织中的战略性和决定性因素。本文旨在描述和比较来自米纳斯吉拉斯州的高等技术教育机构和教学与研究基金会的组织承诺配置。在Allen & Meyer(1990)承诺量表的基础上,使用了一份问卷,并在问卷的最后提出了四个开放性问题,以了解组织对承诺的看法。结果表明,教学机构的情感基础比计算基础平均水平最高的基础具有更高的感知。在基金会的情况下,对情感承诺的遵守程度较低可能表明该组织的管理人员应注意的问题,以期造成人员损失和服务中断。应该强调的是,开放性问题有助于揭示问卷提出的诊断,表明在组织中感知到的情感和计算障碍的原因。本文讨论了影响、限制和建议。
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引用次数: 3
"O velho e o moço...": Olhares sobre o trabalho de cuidadores domiciliares de idosos "老人和年轻人…":对家庭照顾老人工作的看法
Pub Date : 2019-07-17 DOI: 10.21714/2178-8030GEP.V20.5765
Alessandro Gomes Enoque, Alex Fernando Borges
The main objective of this article is understand the reality of the work of home caregivers in a city in the interior of Minas Gerais from five analytical dimensions (physical, cognitive, emotional, relational and sexual). The relevance of this study lies in the understanding of an activity that, although loaded with precariousness and inequalities, has been sparingly studied in the Brazilian academy. For the purpose of this study, of essentially qualitative nature, 10 semi-structured interviews with home caregivers of the elderly were carried out. The interviews were analyzed using the technique of french discourse analysis. It was observed that this activity has a strong physical character and presents itself as having a repetitive and precarious nature. In addition, it requires, from its executor, several emotional mobilizations in order to build a relationship of trust between patient and caregiver. It also demands a certain strategy of naturalization in dealing with the excrement or sexual parts of the elderly, and it requires previous learning (formal or informal) for its full exercise.
本文的主要目的是从五个分析维度(身体,认知,情感,关系和性)了解米纳斯吉拉斯内陆城市家庭护理人员工作的现实情况。这项研究的相关性在于对一项活动的理解,尽管这项活动充满了不稳定性和不平等,但巴西学术界对这项活动的研究却很少。为了本研究的目的,本质上是定性的,对老年人的家庭照顾者进行了10次半结构化访谈。访谈采用法语语篇分析的方法进行分析。据观察,这种活动具有强烈的身体特征,并表现出重复和不稳定的性质。此外,它需要执行者多次调动情绪,以便在病人和照顾者之间建立信任关系。它还要求在处理老年人的粪便或性部位时采取一定的归化策略,并且需要事先学习(正式或非正式)才能充分发挥其作用。
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引用次数: 0
Evidências da segurança do trabalho e o nível de escolaridade dos trabalhadores na construção civil 建筑工人职业安全与教育水平的证据
Pub Date : 2019-07-16 DOI: 10.21714/2178-8030GEP.V20.5809
Tatiane Rocha, Julice Salvagni, C. H. Nodari
The general objective of this article was to analyze the aspects related to work safety in construction, considering the level of schooling of workers. From a qualitative approach these case study, in a construction company in Porto Alegre, Rio Grande do Sul, had to identify the levels of schooling, the qualification of workers in the labor market, and Identify the company's perceptions about construction workers. The main results obtained through the content analysis technique showed that although the low level of education in this sector is a complication, the company seeks to train and qualify these professionals, making them able to work in the various stages of a work, aiming to mitigate Accidents and gaining productivity gains. In this sense, the difficulties of assimilation due to the low level of schooling are compensated by empirical techniques that facilitate understanding. It was also understood that, due to the low level of schooling still present in the environment of construction workers, it is urgent to continuously develop these individuals.
本文的总体目的是分析与建筑安全有关的方面,考虑到工人的学校教育水平。从定性的方法这些案例研究,在阿雷格里港的一家建筑公司,里约热内卢格兰德州南,必须确定教育程度,工人在劳动力市场的资格,并确定该公司对建筑工人的看法。通过内容分析技术获得的主要结果表明,尽管该部门的教育水平较低是一个复杂的问题,但该公司寻求培训和合格这些专业人员,使他们能够在工作的各个阶段工作,旨在减少事故并获得生产力收益。从这个意义上说,由于学校教育水平低而导致的同化困难被有助于理解的经验技术所补偿。据了解,由于建筑工人的教育水平仍然很低,因此迫切需要不断发展这些个人。
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引用次数: 0
As microcervejarias da região do médio Paraíba fluminense como possíveis vetores de desenvolvimento regional medio paraiba fluminense地区的微型啤酒厂作为区域发展的可能载体
Pub Date : 2019-07-16 DOI: 10.21714/2178-8030GEP.V20.5889
Adilson Oliveira de Espirito Santo, M. Carniello
The economic activities that take advantage of the endogenous assets of a local or region are understood as vectors of regional development. The main objective of this article is to understand how the segment of microbreweries in the Middle Paraiba Fluminense Region is characterized in order to evaluate its performance in regional development. For this, the companies associated with CERVASUL, an association of artisan brewers in the region, were surveyed. The research is characterized as qualitative and quantitative. As a data collection technique, structured questionnaires were applied to a sample of companies in the sector, and in-depth interviews were conducted with a subsample of company managers. This work presents an overview of the beer sector and its penetration in the national market and performs the characterization of the microbrewery sector in the state of Rio de Janeiro, more specifically in the Region of the Middle Paraiba Fluminense, based on the primary data obtained in the research. As a result, micro-breweries are becoming agents of regional development not only for brewing, but also for promoting tourism in the region and creating brewing events, which promotes regional articulation from this economic activity. It is concluded that regional-based activities enhance regional development by highlighting the endogenous characteristics of the territory.
利用地方或区域内生资产的经济活动被理解为区域发展的载体。本文的主要目的是了解中帕拉伊巴弗鲁米嫩塞地区小啤酒厂的特点,以评估其在区域发展中的表现。为此,对与该地区手工酿酒商协会CERVASUL有关的公司进行了调查。本研究具有定性与定量相结合的特点。作为一种数据收集技术,我们将结构化问卷应用于该行业的公司样本,并对公司经理的子样本进行了深入访谈。这项工作概述了啤酒行业及其在全国市场的渗透,并根据研究中获得的主要数据,对里约热内卢州的微型啤酒厂部门进行了描述,更具体地说,是在中帕拉伊巴弗鲁米嫩塞地区。因此,微型啤酒厂正在成为区域发展的代理人,不仅是酿造,而且还促进了该地区的旅游业,并创造了酿造活动,从而促进了这一经济活动的区域联系。结论是,区域活动通过突出区域的内生特征来促进区域发展。
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引用次数: 1
Comportamento do consumidor no setor educacional: Predição de uso de novas tecnologias 教育部门的消费者行为:新技术使用的预测
Pub Date : 2019-06-17 DOI: 10.21714/2178-8030GEP.V20.5654
Edgar José Pereira Dias, E. Costa, E. Filho
Convergent technological devices have had their expansion of use due to their utilitarian, hedonic and social characteristics, which are present in the different equipment of the present time, including those related to education. In this sense, the objective of this article is to analyze the intention of use and technological acceptance of the teachers of public schools in the North region, users of the " Smartboard ", for didactic purposes. The research presents as a quantitative study, type survey that aimed to explore the prediction of use of the device. The results show that previous experience, although it has influence, has not been demonstrated as a strong predictor of intention to use. On the other hand, the social factor proved to be a motivator of the hedonic use of technological equipment for educational purposes.
趋同的技术设备由于其功利、享乐和社会的特点而得到了扩展,这些特点存在于当今不同的设备中,包括与教育相关的设备。从这个意义上说,本文的目的是分析北部地区公立学校教师的使用意图和技术接受度,“智能板”的用户,用于教学目的。该研究是一项定量研究,类型调查,旨在探索设备使用的预测。结果表明,虽然以前的经历有影响,但并没有被证明是使用意图的有力预测因素。另一方面,社会因素被证明是为教育目的而愉快地使用技术设备的一个动机。
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引用次数: 0
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Gestão & Planejamento
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