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Orçamento como instrumento de controle interno para gestão das instituições eclesiásticas 预算作为教会机构管理的内部控制工具
Q4 MANAGEMENT Pub Date : 2018-10-28 DOI: 10.22567/REP.V7I2.542
Aidê de Jesus Silva, Napoleão Verardi Galegale, J. Marion
Reconhecidas como entidades do terceiro setor, as Igrejas se veem atualmente diante de enormes desafios, toda estrutura sobrevive por meio de doações, o que potencializa a necessidade de uma gestão eficiente. Com o intuito de corroborar com os controles internos destas Instituições Eclesiásticas e ampliar a discussão acerca de estudos sobre gestão e contabilidade eclesiástica, esta pesquisa teve como objetivo verificar se o orçamento é utilizado como instrumento de controle interno para gestão das Dioceses e Arquidioceses presentes no Brasil. Para a pesquisa, utilizou-se o método de coletas de dados survey que possibilitou a interpretação dos dados obtidos por meio da análise de clusters, desenvolvidos com o software estatístico IBM SPSS Statistics, utilizando o método Two Step Cluster. Além disso, foi verificado na pesquisa o nível de maturidade do processo orçamentário elaborado nestas Instituições. Os resultados da pesquisa demonstram que estas Instituições utilizam o orçamento como instrumento de controle interno, no entanto, é importante que haja padronização do processo orçamentário para atender a todas as Dioceses e Arquidioceses. E o nível de maturidade em que se encontram estas Instituições é o nível três do processo orçamentário que compreende um processo definido; no entanto, com procedimentos não sofisticados, porém com formalização das práticas existentes.
作为第三部门的实体,教会目前面临着巨大的挑战,所有的结构都是通过捐赠来生存的,这加强了有效管理的需要。为了证实这些教会机构的内部控制,并扩大对教会管理和会计研究的讨论,本研究旨在验证预算是否被用作巴西教区和大主教管区管理的内部控制工具。在研究中,我们使用了调查数据收集的方法,允许解释通过聚类分析获得的数据,使用统计软件IBM SPSS Statistics,使用两步聚类方法。此外,在研究中验证了这些机构编制的预算过程的成熟度水平。调查结果显示,这些机构将预算作为内部控制的工具,但重要的是要有一个标准化的预算程序,以满足所有教区和大主教管区。这些机构所处的成熟程度是预算程序的第三级,包括一个确定的程序;然而,使用不复杂的程序,但使用现有实践的形式化。
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引用次数: 0
Economia de comunhão na liberdade promovendo o desenvolvimento local sustentável: cultura, gestão e valores 促进地方可持续发展的自由交流经济:文化、管理和价值观
Q4 MANAGEMENT Pub Date : 2018-10-28 DOI: 10.22567/REP.V7I2.513
Regina Maria da Luz Vieira, A. J. H. Guevara
Este trabalho traz o resultado da pesquisa realizada para identificar se e como práticas das organizações de Economia de Comunhão na Liberdade contribuem para promover uma cultura organizacional que possa contribuir no desenvolvimento local sustentável. A coleta de dados foi realizada a partir de pesquisa de campo quali-quantitativa com a aplicação de questionário fechado e entrevistas semiestruturadas para gestores e funcionários, e observação não participante. Os dados levantados e os resultados obtidos indicam que, mesmo tendo o propósito de partilharem o lucro e incidirem na sociedade de modo direto no espírito da Fraternidade, as empresas pesquisadas têm diferentes patamares de influência e, em alguns casos, é possível afirmar que esta influência é ainda pouco perceptível para a sociedade em geral. 
这项工作带来了一项研究的结果,以确定自由交流经济组织的实践是否以及如何有助于促进一种有助于当地可持续发展的组织文化。数据收集采用定性和定量的实地研究,采用封闭式问卷和对管理人员和员工的半结构化访谈,以及非参与性观察。开出的数据,结果表明,即使可以分享利润和社会影响的目的直接在友爱的精神,企业搜索有不同程度的影响,在某些情况下,可以认为这种影响是无形的社会普遍存在。
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引用次数: 0
O uso de recursos midiáticos através de smartphones no apoio educacional. 通过智能手机在教育支持中使用媒体资源。
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.492
J. Fernandes
The presence of media resources in education is becoming more and more essential in conventional classrooms; These resources should be well explored by teachers. Among the existing media resources, mobile devices are the most used by students, since the most current models are true computers in small size. Another factor that increased the number of handsets, was its cost reduction and the appearance of Internet plans with more popular prices. But in any case, the use of cell phones has always been prohibited in classrooms, either through state or municipal laws or by the bylaws of some institutions. Nowadays, these devices are no longer seen as just an equipment for fun and entertainment and it is part of the list of resources that can be used for educational support, because when used well, they aid in the learning process. For these resources to be well used, the educational institution must invest in infrastructure, create more efficient wireless networks and provide training to the teachers who will be the main mediators to the students. his article aims to explore the use of smartphones in the classroom and analyze some solutions (apps) for the educational area. In this context, the work will not address the operation of the devices, focusing on the ease of use for educational support between students and teachers. For the accomplishment of this work a bibliography research was used and its tabulation as methodological subsidy.
媒体资源在教育中的存在在传统课堂中变得越来越重要;教师应充分利用这些资源。在现有的媒体资源中,移动设备是学生使用最多的,因为最新的型号是真正的小型计算机。另一个增加手机数量的因素是其成本的降低以及价格更受欢迎的互联网计划的出现。但无论如何,无论是通过州或市法律,还是通过一些机构的章程,在课堂上使用手机一直是被禁止的。如今,这些设备不再仅仅被视为一种娱乐设备,它也是可用于教育支持的资源列表的一部分,因为如果使用得当,它们有助于学习过程。为了充分利用这些资源,教育机构必须投资于基础设施,创建更高效的无线网络,并为教师提供培训,这些教师将是学生的主要调解人。他的文章旨在探索智能手机在课堂上的使用,并分析一些教育领域的解决方案(应用程序)。在这种情况下,这项工作不会涉及设备的操作,而是关注学生和教师之间教育支持的易用性。为了完成这项工作,使用了参考书目研究,并将其制表作为方法论补贴。
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引用次数: 1
Estudo sobre as condições das paradas de ônibus na cidade de São Paulo sao保罗市公交车站状况的研究
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.495
A. Brito, Jefferson Carlos Moura Santos, Milene Azevedo Gonçalves, R. Marques, Adriane Monteiro Fontana
Public transportation by bus is one of the most used services in Sao Paulo, and the necessary facilities for its proper functioning are fundamental. The objective of this work was to show the situation of bus stops in the city of Sao Paulo through its division by regions (center, north, south, east and west) and to compare them with an ideal point, that is, that meet the population comfortably and safely, including people with disabilities such as wheelchairs and the visually impaired. Bibliographical, field and opinion surveys have been carried out and it can be concluded that the conditions of the existing points are not satisfactory, one of the items considered by the population to be more important is the coverage at a bus stop, as well as the due people with disabilities, that is, basic aspects.
公共汽车公共交通是圣保罗最常用的服务之一,其正常运行所需的设施至关重要。这项工作的目的是通过按地区(中心、北部、南部、东部和西部)划分来展示圣保罗市公交车站的情况,并将其与理想点进行比较,即舒适、安全地满足人口需求,包括轮椅和视障等残疾人。已经进行了文献、实地和意见调查,可以得出结论,现有点的条件并不令人满意,人们认为更重要的项目之一是公交车站的覆盖范围,以及应有的残疾人,即基本方面。
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引用次数: 2
Minimização dos custos de frete na distribuição de cimento por programação linear 通过线性规划使水泥配送的运费成本最小化
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/rep.v7i1.458
I. Silva, Nemesio Rodrigues Capocci, Valdir Cardoso Gonçalves, M. Bueno, M. A. Oliveira
The present study aimed to demonstrate the reduction of cement distribution costs through linear programming. This is a case study on the application of quantitative methods with Network Diagram to determine the optimal route to be performed, corresponding to the lowest freight cost possible for the distribution of cement bags of 50 kg of 2 CD's - distributions to 6 stores in the metropolitan region of Sao Paulo from a retailer of construction materials. For comparison purposes, the Vogel approximation method was used to identify the most appropriate method for this type of situation. The results showed optimization of the cement distribution in terms of costs. The relevance of this analysis is the possible use by companies that face this same situation in network distribution.
本研究旨在通过线性规划论证水泥配送成本的降低。这是一个案例研究,应用网络图的定量方法来确定要执行的最佳路线,对应于一个建筑材料零售商将50公斤2 CD的水泥袋分发到圣保罗大都市地区的6家商店的最低运费。为了比较,我们使用Vogel近似法来确定最适合这种情况的方法。结果表明,从成本的角度来看,水泥分布是最优的。这种分析的相关性是在网络分销中面临相同情况的公司可能使用的。
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引用次数: 1
Agronegócio e perspectivas teóricas e epistêmicas: uma análise nos Programas de Pós-Graduação em Administração 农业综合企业与理论与认知视角:工商管理研究生课程分析
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.481
Andressa Scheibeler, Gabriel Sgrignoli Mello, Élcio Gustavo Benini, M. M. S. B. Espejo
O objetivo foi identificar os enfoques teorico-metodologicos e epistemologicos empregados na dissertacoes e teses desenvolvidas entre 2005 e 2015, utilizando como campo empirico de investigacao os Programas de Pos-graduacao em Administracao com linhas de pesquisa em agronegocio no Brasil. Especificamente, o artigo procurou caracterizar as teorias, metodologias e tematicas utilizadas na elaboracao dessas pesquisas com base nos estudo de Reed (1999) e Paula (2016). Para tanto, o estudo possui uma abordagem qualitativa, de objetivo exploratorio, e como tecnica de aproximacao se caracteriza como bibliografica e documental. O resultado mostrou a presenca de um grande numero de dissertacoes que possui uma abordagem pautada na metanarrativa mercado, enquadrada na matriz empirico-analitica a partir do circulo de matrizes epistemicas; a principal abordagem metodologica utilizada e a qualitativa, com finalidade exploratoria; a tematica mais abordada pelas pesquisas e a de desenvolvimento, envolvendo o desenvolvimento sustentavel, local, rural, regional e economico. Chega-se a conclusao que a tematica, os enfoques teoricos e a abertura de novos Programas de Pos-Graduacao nessa linha de pesquisa sao condizentes com o atual estagio de crescimento do agronegocio do pais.
目的是确定在2005年至2015年期间开发的论文和论文中使用的理论方法和认识论方法,使用巴西农业综合企业研究方向的管理研究生项目作为实证研究领域。具体来说,本文试图基于Reed(1999)和Paula(2016)的研究,描述这些研究中使用的理论、方法和主题。因此,本研究采用定性研究方法,以探索性为目标,并以文献研究法和文献研究法为研究方法。结果表明,大量的论文采用了基于元叙事市场的方法,框架在经验-分析矩阵中,从认识论矩阵圈;采用的主要方法论方法是定性的,具有探索性的目的;研究和发展最接近的主题,涉及可持续、地方、农村、区域和经济发展。结论是,这一研究领域的主题、理论方法和新的研究生项目的开放与我国农业综合企业当前的增长阶段是一致的。
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引用次数: 2
Análise da adesão à terapia antineoplásica oral de pacientes atendidos na farmácia de quimioterapia de um hospital público de Mato Grosso do Sul 南马托格罗索州某公立医院化疗药房患者口腔抗肿瘤治疗依从性分析
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.499
F. Roese, Eliane Fontana, Karen Carla de Brito Pereira
Breast cancer is the leading cause of death due to neoplasm in the female gender. Adjuvant hormone therapy is an important ally in breast cancer treatment because it improves survival and decreases the recurrence of neoplasm. Tamoxifen has been widely used in patients with breast cancer who present positive estrogen receptor (ER) for up to 5 years. Patient treatment acceptance is an important component of pharmaceutical care. This study aims to analyze patient adherence to the antineoplastic oral therapy treatment in the chemotherapy pharmacy at Regional Hospital of Mato Grosso do Sul. This is a retrospective descriptive observational study from July to December 2016, conducted with patients older than 18 years (n = 95) using hormone therapy with Tamoxifen. Results: It was observed that most of the patients were in the age range of 42-60 years, single, white and coming from Campo Grande. In the study, 30.5% of the patients stopped withdrawing the medication in any of the evaluated months. The participation of the pharmacist jointly the multidisciplinary team and the patient is essential in managing side effects, adverse reactions and promotion of adherence. Breast cancer is the leading cause of death due to neoplasm in the female gender. Adjuvant hormone therapy is an important ally in breast cancer treatment because it improves survival and decreases the recurrence of neoplasm. Tamoxifen has been widely used in patients with breast cancer who present positive estrogen receptor (ER) for up to 5 years. Patient treatment acceptance is an important component of pharmaceutical care. This study aims to analyze patient adherence to the antineoplastic oral therapy treatment in the chemotherapy pharmacy at Regional Hospital of Mato Grosso do Sul. This is a retrospective descriptive observational study from July to December 2016, conducted with patients older than 18 years (n = 95) using hormone therapy with Tamoxifen. Results: It was observed that most of the patients were in the age range of 42-60 years, single, white and coming from Campo Grande. In the study, 30.5% of the patients stopped withdrawing the medication in any of the evaluated months. The participation of the pharmacist jointly the multidisciplinary team and the patient is essential in managing side effects, adverse reactions and promotion of adherence.
乳腺癌是女性因肿瘤死亡的主要原因。辅助激素治疗是乳腺癌治疗的重要盟友,因为它可以提高生存率并减少肿瘤的复发。他莫昔芬已被广泛应用于雌激素受体(ER)阳性的乳腺癌患者长达5年。患者接受治疗是药学服务的重要组成部分。本研究旨在分析南马托格罗索州地区医院化疗药房患者对抗肿瘤口服治疗的依从性。这是一项2016年7月至12月的回顾性描述性观察性研究,对年龄大于18岁(n = 95)使用他莫昔芬激素治疗的患者进行研究。结果:患者以年龄42 ~ 60岁为主,单身,白人,来自坎波格兰德。在这项研究中,30.5%的患者在任何评估月份都停止了停药。药剂师、多学科团队和患者的共同参与对于管理副作用、不良反应和促进依从性至关重要。乳腺癌是女性因肿瘤死亡的主要原因。辅助激素治疗是乳腺癌治疗的重要盟友,因为它可以提高生存率并减少肿瘤的复发。他莫昔芬已被广泛应用于雌激素受体(ER)阳性的乳腺癌患者长达5年。患者接受治疗是药学服务的重要组成部分。本研究旨在分析南马托格罗索州地区医院化疗药房患者对抗肿瘤口服治疗的依从性。这是一项2016年7月至12月的回顾性描述性观察性研究,对年龄大于18岁(n = 95)使用他莫昔芬激素治疗的患者进行研究。结果:患者以年龄42 ~ 60岁为主,单身,白人,来自坎波格兰德。在这项研究中,30.5%的患者在任何评估月份都停止了停药。药剂师、多学科团队和患者的共同参与对于管理副作用、不良反应和促进依从性至关重要。
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引用次数: 2
O perfil e a trajetória dos bacharéis e tecnólogos da área de gerenciamento e administração: estudo comparativo 管理和行政领域学士和技术人员的概况和轨迹:比较研究
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.491
C. Giordano, Sandra Matos, Luiz Cláudio Gonçalves
The present research presents as subject the Bachelor and Technologists of the area of Management and Administration graduated in private higher education institutions of the State of Sao Paulo, that use the cost practiced in their monthly fees to attract new students. It aims to compare the profile and trajectory of professionals who completed Bachelor's Degree courses and also those who completed Higher Technology Courses in the area of Management and Administration between 2004 and 2015. Only questionnaires of respondents graduated in Institutions that announced monthly tuition values close to the 2016 minimum wage or offered scholarships and discounts to attract new students. The results showed that the academic degree of higher education promotes differentiation in the career of graduates in the area of Management and Administration.
本研究以圣保罗州私立高等教育机构毕业的管理和行政领域的学士和技术人员为对象,这些机构利用月费中的实际成本来吸引新生。它旨在比较2004年至2015年间完成学士学位课程的专业人士和完成管理和行政领域高等技术课程的专业人士的概况和轨迹。只有在公布的月学费接近2016年最低工资或提供奖学金和折扣以吸引新生的院校毕业的受访者才会接受问卷调查。结果表明,高等教育学历对管理与行政专业毕业生的职业分化有促进作用。
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引用次数: 3
Balanço social: análise dos modelos praticados atualmente e indícios de padronização em empresas que fazem parte do índice de sustentabilidade empresarial 社会平衡:对目前实践的模型的分析以及作为企业可持续发展指数一部分的公司标准化的证据
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.497
Letícia Garrido de Aguiar, Taíse Oliveira
The objective of this study is to analyze the Social Reports published by companies in the Ibase model wich are part of the Corporate Sustainability Index (ISE), to verify if those companies have published similar, relevant information and if there was a pattern. The methodology used in this study was the quantitative method and the techniques used were the not probabilistic sample and tabulation. The sample is composed by 14 companies that published, in 2014, the Social Balance in the national Ibase model. All information of all Social Reports were analyzed. The cut score of 64% was stablished based on absolute values, and the value is significant, once the next percentage is 29%. And how is not an half term between these values, the relevant information and would be in a possible pattern would be the information published by 64% or more of the companies. Similar and relevant information between companies, and, therefore, could show a possible pattern.
本研究的目的是分析公司在Ibase模型中发布的社会报告,这些报告是企业可持续发展指数(ISE)的一部分,以验证这些公司是否发布了类似的相关信息,以及是否存在模式。本研究中使用的方法是定量方法,使用的技术不是概率样本和表格。样本由14家公司组成,这些公司在2014年发布了国家Ibase模型中的社会平衡。对所有社会报告的所有信息进行了分析。64%的切割分数是根据绝对值确定的,一旦下一个百分比为29%,该值就很显著。在这些价值观、相关信息和可能的模式中,64%或更多的公司发布的信息之间没有半个术语。公司之间的类似和相关信息,因此,可能显示出一种可能的模式。
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引用次数: 2
Estudo sobre lubrificação em rolamentos e desenvolvimento de um tribômetro método reichert 轴承润滑的研究与赖歇特法摩擦计的研制
Q4 MANAGEMENT Pub Date : 2018-01-28 DOI: 10.22567/REP.V7I1.498
A. M. Souza, Fabrício A. Silva, F. Souza, C. Sartori, Carlos Alberto Vasconcelos Freitas, A. C. Arruda
The study is intended to approach the possible failures in machine elements (bearings) manufactured  in  AISI  52100  and  its  main  wear  mechanisms, adhesion,  abrasion,  corrosion  and fatigue. the main types of lubricants will be presented, with an emphasis on oil and grease characteristics, physico-chemical and its major additives. The study was carried out a device that performed tests in the same 15W-50 viscosity lubricant at different periods of utilization 1000, 2000 and 3000 kilometers.Iit was possible to measure the breakage of the lubricating film due to the pressure exerted by the device and thus effectively exemplify the adverse effects on machine elements due to the poor management of lubrication.
本研究旨在探讨AISI 52100制造的机械元件(轴承)可能出现的故障及其主要磨损机制、附着力、磨损、腐蚀和疲劳。将介绍润滑油的主要类型,重点介绍润滑油和润滑脂的特性、物理化学性质及其主要添加剂。这项研究是在一台设备上进行的,该设备在1000、2000和3000公里的不同使用期对相同的15W-50粘度润滑剂进行了测试。无法测量由于设备施加的压力而导致的润滑膜破裂,从而有效地说明了由于润滑管理不善而对机器元件造成的不利影响。
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引用次数: 0
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Revista ENIAC Pesquisa
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