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controversies about the relevance os esg from the perspective of value creation in the stakeholders capitalismo model 利益相关者资本主义模式下价值创造视角下的关联OS争议
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-05-30 DOI: 10.23925/2179-3565.2023v14i2p50-66
Roberto Bazanini, Miguel Eugenio Minuzzi Vilanova, Everton Aristidis Margueiro, A. Ryngelblum, Ana Júlia Pereira dos Santos
This essay aims to analyze the management possibilities for stakeholders in the creation of value in the Brazilian beef chain. The systematic review of the literature, with the help of bibliometric research, made it possible to extract the central point of the controversy on the subject through the questioning: the paradigm of the Stakeholders Theory, from the perspective of the Stakeholders Capitalism model, by incorporating the assumptions of ESG in the chain of beef will be able to create value and contemplate the economic, social and environmental dimensions or will it be restricted only to inoperative discourses based on challenges to be faced without practical purposes? In epistemological terms, the partial results identified in the review point to two opposite directions, which are characterized by views that can be called realistic and idealistic, respectively. The contribution of the research is to critically discuss the managerial implications and the theoretical possibilities of adopting humanistic reference procedures (ESG and Stakeholder Capitalism) and, as a result, the updating of models that present themselves in the new contemporary competitive scenarios in which the pragmatic aspects of business seem to manifest an imperative need to be associated with social and environmental aspects.
本文旨在分析在巴西牛肉链创造价值的利益相关者的管理可能性。在文献计量学研究的帮助下,对文献进行了系统的回顾,通过提问,可以提取出关于该主题的争议的中心点:利益相关者理论的范式,从利益相关者资本主义模型的角度来看,通过将ESG的假设纳入牛肉链,将能够创造价值并考虑经济,社会和环境层面,或者它将仅限于基于面临的挑战而没有实际目的的无效话语?在认识论方面,在回顾中确定的部分结果指向两个相反的方向,这两个方向的特点是可以分别称为现实主义和理想主义的观点。该研究的贡献在于批判性地讨论了采用人文参考程序(ESG和利益相关者资本主义)的管理含义和理论可能性,并因此更新了在新的当代竞争情景中呈现出来的模型,其中商业的实用主义方面似乎表现出迫切需要与社会和环境方面相关联。
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引用次数: 0
Sustentabilidade na cadeia de suprimentos 供应链的可持续性
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-05-30 DOI: 10.23925/2179-3565.2023v14i2p36-49
Marcio Cardoso Machado, Getúlio Camêlo Costa, Marcio Shoiti Kuniyoshi, Victor Silva Corrêa
A transparência das práticas de sustentabilidade tem se tornado de fundamental importância para a comunicação entre as empresas e seus stakeholders. Os relatórios de GRI, por sua natureza, podem ser uma importante ferramenta para essa divulgação. Este artigo, portanto, tem o objetivo de investigar como as práticas de sustentabilidade relatadas nos relatórios GRI tornam transparente a sustentabilidade da sua cadeia de suprimento. A metodologia utilizada foi qualitativa exploratória. Os dados foram extraídos dos relatórios de sustentabilidade das empresas listadas no anuário Bovespa (B3) e analisados por meu da técnica de análise de conteúdo. Os resultados reforçam a proposição inicial de que os relatórios GRI de sustentabilidade das empresas podem ser usados na identificação das práticas de gestão da cadeia de suprimentos verde, as quais estão associadas às principais atividades organizacionais e padronizadas pelo manual GRI.
可持续发展实践的透明度已经成为公司和利益相关者之间沟通的基础。GRI报告,就其性质而言,可以成为这种披露的重要工具。因此,本文旨在调查GRI报告中报告的可持续性实践如何使您的供应链的可持续性透明。所采用的方法是定性探索性的。数据从Bovespa年鉴(B3)上市公司的可持续发展报告中提取,并采用meu内容分析技术进行分析。研究结果支持了GRI公司可持续发展报告可用于识别与主要组织活动相关并由GRI手册标准化的绿色供应链管理实践的最初主张。
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引用次数: 0
Reflexões sobre a inovação orientada para a sustentabilidade nos serviços de saúde 对面向卫生服务可持续性的创新的思考
Q4 MANAGEMENT Pub Date : 2023-05-30 DOI: 10.23925/2179-3565.2023v14i2p20-35
Cristiane Froehlich, Marisol Silveira de Oliveira, Cristine Hermann Nodari
O objetivo do estudo consiste em uma reflexão teórica sobre como a inovação orientada para a sustentabilidade (IOS) pode ser desenvolvida no contexto dos serviços de saúde. O formato do trabalho é um ensaio teórico baseado em pesquisa em periódicos que compõem a base de dados Scopus, utilizando os filtros Negócios, Gestão e Contabilidade. Dentre as contribuições do estudo, podemos citar a identificação dos fatores relacionados à adoção da IOS no contexto da saúde, destacando os principais e necessários aspectos para o desenvolvimento do SOI neste segmento. Pode-se propor um esquema conceitual de SOI, demonstrando que o caminho para se tornar uma organização sustentável passa pela articulação de processos de forma estratégica, o que envolve a necessidade de adotar um modelo de negócio sustentável que coloque a geração de valor da organização por meio do IOS.
这项研究的目的是对如何在卫生服务的背景下发展面向可持续性的创新进行理论反思。本文的格式是一篇理论论文,基于对Scopus数据库期刊的研究,使用商业、管理和会计过滤器。在这项研究的贡献中,我们可以提到在健康背景下采用IOS的相关因素的识别,突出了在这一领域发展SOI的主要和必要方面。我们可以提出一个SOI的概念方案,表明成为一个可持续的组织的方法是通过战略性地阐明过程,这涉及到采用可持续的商业模式的需要,通过IOS将组织的价值产生放在那里。
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引用次数: 0
Saneamento e gênero 卫生与性别
Q4 MANAGEMENT Pub Date : 2023-05-30 DOI: 10.23925/2179-3565.2023v14i2p76-88
Cibele Roberta Sugahara, Walef Pena Guedes, Denise Helena Lombardo Ferreira
O adensamento populacional associado à demanda de água impõe desafios de alcançar níveis satisfatórios de eficiência no acesso à água e saneamento equânime. Justifica-se essa pesquisa tendo como base a necessidade de estabelecer medidas que permitam associar o saneamento às novas demandas e contextos da sociedade. Portanto, o objetivo é analisar o saneamento segundo gênero, dos municípios da Bacia do Alto Tietê, a fim de retratar as condições de desigualdade de gênero. Trata-se de uma pesquisa exploratória e quantitativa, com procedimento de coleta de dados realizado nas bases públicas do Sistema Nacional de Informações sobre Saneamento e do Painel do Saneamento Brasil, para o ano de 2020. As oito variáveis selecionadas são relacionadas às dimensões de saneamento, eficiência e gênero. A partir das técnicas multivariadas de Análise Fatorial por Componentes Principais e, foi possível condensar as variáveis em fatores (novas dimensões) para os municípios da Bacia do Alto Tietê. A Análise de Cluster permitiu verificar o nível de similaridade dos municípios. Observou-se que os parâmetros mais expressivos com relação ao saneamento e gênero dos municípios da Bacia do Alto Tietê estão associados à Cobertura de água e esgoto e Internações por gênero (Fator 1). Por outro lado, a Análise de Cluster permitiu verificar que os municípios que integram o Grupo 3 enfrentam os maiores desafios do saneamento considerados nesse estudo, e no Grupo 2 concentram os municípios onde o número de internações de mulheres se sobressai em relação aos homens.
与水需求有关的人口密度对在获得水和卫生设施方面达到令人满意的效率水平提出了挑战。这项研究是合理的,因为需要建立措施,使卫生与社会的新需求和环境联系起来。因此,目的是根据性别分析tiete盆地各城市的卫生状况,以描绘性别不平等的状况。这是一项探索性和定量研究,数据收集程序在国家卫生信息系统和巴西卫生小组2020年的公共数据库中进行。选定的八个变量与卫生、效率和性别有关。通过主成分和因子分析的多变量技术,可以将tiete盆地各城市的变量浓缩为因子(新维度)。聚类分析可以验证城市的相似性水平。是最不安的参数的卫生设施和高查尔斯盆地属市相关的水和污水和住院的蜗牛(1)因素,另一方面,城市集群分析表明三组的公共卫生面临的最大挑战被认为是代表性,第二组显著数量的地方住院的女性突出的男性。
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引用次数: 0
Why climate change spells dangerous for humanity 为什么气候变化会给人类带来危险
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-05-30 DOI: 10.23925/2179-3565.2023v14i2p128-140
J. Almeida Santos, Maria Cristina Sanches Amorim
Today no one may be hesitant to talk about climate change because we are feeling its effects on health. In this article, you will find basic information about the subject, what it is, what causes it, and what we can do about it. But you don’t need to be an expert on climate to talk about the risks climate change poses to human health, or the health benefits of taking action against these changes. When the subject is a climate change, we often hear specialist no knowledge in fact about subject. People often talk about climate change with too much emotion and without paying attention to the facts that are driving those climate changes. At one moment they talk about people and animals dying for lack of water or food, at another moment, they point to the negative effects on people's health. This article points out some causes of the effects of these changes on people. One of the causes is the lack of water and the reduction of food supply. Another cause is heat wave with temperature reaching a record of 49 degrees Celsius in several cities, with an effect on people's regular work, breathing difficulties and water shortage. This article is based on exploratory research to get to know the topic in more depth and establish an opening for future research. The technique for obtaining information is a bibliographical one that points out the facts that generate the impacts of climate change on the lives of people and animals, aiming to stimulate understanding and discussion about the problem. The first results of this research indicate that the problems generated by climate change in the health of people and animals are the reduction in food production, for example: the production of wheat in India; death of people in Pakistan, Spain, India due to temperatures of 49 degrees Celsius and, finally, the lack of water in Somalia and other regions.
今天,没有人会在谈论气候变化时犹豫不决,因为我们已经感受到它对健康的影响。在本文中,您将找到有关该主题的基本信息,它是什么,引起它的原因以及我们可以做些什么。但你不需要成为气候专家就能谈论气候变化给人类健康带来的风险,或者采取行动应对这些变化对健康的好处。当主题是气候变化时,我们经常听到专家对主题一无所知。人们经常带着太多的情绪谈论气候变化,而没有注意到驱动这些气候变化的事实。他们一会儿谈论人和动物因缺乏水或食物而死亡,一会儿又指出对人们健康的负面影响。本文指出了这些变化对人们产生影响的一些原因。其中一个原因是缺水和食物供应减少。另一个原因是热浪,几个城市的气温达到了创纪录的49摄氏度,影响了人们的正常工作,呼吸困难,缺水。本文在探索性研究的基础上,更深入地了解该课题,为今后的研究奠定基础。获取信息的技术是书目式的,它指出了气候变化对人类和动物生活产生影响的事实,旨在激发人们对这个问题的理解和讨论。这项研究的初步结果表明,气候变化对人类和动物健康产生的问题是粮食产量的减少,例如:印度的小麦产量;巴基斯坦、西班牙和印度的人民因49摄氏度的高温而死亡,最后是索马里和其他地区缺水。
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引用次数: 0
Responsabilidade compartilhada 共同的责任
Q4 MANAGEMENT Pub Date : 2023-05-30 DOI: 10.23925/2179-3565.2023v14i2p106-127
Flavia da Silva Schaun, Tania Craco, Uiliam Hahn Biegelmeyer, Andréa Cristina Fermiano Fidelis, Alice Munz Fernandes, Maria Emilia Camargo
A logística reversa vem sendo pautada durante as últimas décadas pelas organizações e sociedade, objetivando minimizar os impactos ambientais. Baseado em diversas pesquisas é possível perceber que ainda existem dúvidas com o meio ambiente aumentado, mas quanto dúvidas quanto à responsabilidade no descarte de resíduos sólidos. Dessa forma, serão incluídos e escolhidos como estudo o estudo apresentado e os hábitos dos universitários Portugal, em a esse descarte adequado. Visando o alcance dos objetivos, foi realizada uma pesquisa analítica descritiva, operacionalizada através de uma pesquisa,com dados a partir de um casal de residentes e universitários brasileiros, majoritariamente residentes no estado do Rio de Janeiro. Após, foi realizado um comparativo entre os países, quanto à identidade das empresas de Portugal, ainda que os consumidores sejam quanto aos sólidos. Além disso, em ambos os países têm preferência por empresas que promovem ações de preservação ao meio ambiente, sendo de 36,2% dos consumidores que residem no Brasil e 37,2% dos que residem em Portugal. No descarte, o Brasil reconhece sua responsabilidade, mas é em Portugal que o índice é maior em relação ao descarte adequado.
在过去的几十年里,逆向物流一直受到组织和社会的指导,旨在将对环境的影响降到最低。根据几项研究,我们可以看到,对环境的增加仍然存在疑问,但对固体废物处理的责任有多少疑问。因此,将被包括和选择为研究提出的研究和习惯的葡萄牙大学生,在适当的处置。为了实现这一目标,我们进行了一项描述性分析研究,并通过一项调查进行操作,数据来自几个巴西居民和大学生,他们大多居住在里约热内卢州。之后,就葡萄牙公司的身份进行了国家间的比较,尽管消费者是固体。此外,这两个国家都偏爱促进环境保护行动的公司,居住在巴西的消费者占36.2%,居住在葡萄牙的消费者占37.2%。在处置方面,巴西承认其责任,但在适当处置方面,葡萄牙的指数最高。
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引用次数: 0
DEVELOPMENT OF RECREATIONAL NATURE USE IN UKRAINE UNDER EUROPEAN INTEGRATION CONDITIONS: FUNCTIONAL AND MANAGEMENT ASPECT 欧洲一体化条件下乌克兰休闲自然利用的发展:功能和管理方面
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-04-18 DOI: 10.31649/ins.2023.1.15.25
A. Zaverbnyj
The article examines the peculiarities of the development of recreational nature use in Ukraine under the conditions of European integration. A review and analysis of literary sources on the problem of defining the essence of the concept of "recreation" was carried out, which made it possible to define this term as "restoration of the physical, psycho-emotional forces of a person through active/passive activity with voluntarily allocated time, money, and other resources for this process." The functional-management aspect of the development of recreational nature use in Ukraine under the conditions of European integration is analyzed. The key principles of the formation, formation and further development of recreational nature use in Ukraine from the functional side are highlighted. A functional approach to the development of recreational nature use is proposed. A typology of the functions of recreational nature use has been developed, detailing their essence and meaning. Each of the considered functional groups is associated with certain spheres of human activity, although there are no clear boundaries between them due to the interconnectedness of all social needs. Having identified and developed a classification of the types of functions of recreational nature use, it is proposed to implement them through a system of purposeful management by using recreational facilities, lands, other resources of Ukraine of a recreational nature, etc. the dynamics of investment in the recreational sphere were analyzed, the variability of its volumes, caused primarily by the instability of the financial support of this type of activity, was revealed. The role and significance of the recreational sphere and recreational nature use in society will be revealed through a wide range of its effects, namely: economic, social, cultural, ecological, international, informational, etc.
本文考察了欧洲一体化条件下乌克兰休闲自然利用发展的特点。通过对文献资料的回顾和分析,对“娱乐”概念的本质进行了界定,从而有可能将这一术语定义为“通过主动/被动活动,自愿为这一过程分配时间、金钱和其他资源,恢复一个人的身体、心理和情感力量”。分析了欧洲一体化条件下乌克兰休闲自然用地开发的功能管理问题。从功能方面强调了乌克兰休闲自然利用的形成、形成和进一步发展的关键原则。提出了一种开发休闲自然用地的功能方法。休闲自然使用功能的类型学已经发展,详细说明了它们的本质和意义。每一个被考虑的功能群体都与人类活动的某些领域有关,尽管由于所有社会需求的相互联系,它们之间没有明确的界限。在确定和发展了休闲自然使用功能类型的分类之后,建议通过有目的的管理系统,通过使用娱乐设施、土地、乌克兰其他娱乐性质的资源等来实施这些功能。分析了娱乐领域投资的动态,揭示了其数量的可变性,主要是由这类活动的财政支持的不稳定性造成的。游憩领域和游憩自然利用在社会中的作用和意义将通过其广泛的效应,即:经济、社会、文化、生态、国际、信息等。
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引用次数: 0
MANAGEMENT OF CUSTOMER WITH DYSFUNCTION OF SOCIAL IN HEALTH ORGANIZATIONS 卫生组织社会功能障碍顾客的管理
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-04-18 DOI: 10.31649/ins.2023.1.26.32
M. Kęsy, Miłosz Łukasz Steleżuk
Any of health organization must be create a good relation not only inside of organization but mostly with all of them from outside of organization. One of them is a patient, by author is named “customer” because for every person for health organization is going money that affects the proper functioning of the hospital. Decision makers within the system are constantly required to make choices, as well as seek alternative ways to measure the unit costs of illness. One of the factors that makes it difficult to optimize the scope of health services is the phenomenon of social exclusion, which is increasingly affecting society. The author intends to demonstrate the links between social exclusion and the higher costs of treating customers belonging to this social sector, unlike other customers who are neither unemployed nor live in poverty.
任何一个卫生组织都必须建立良好的关系,不仅是在组织内部,更重要的是与组织外部的所有人建立良好的关系。其中一个是病人,作者称其为"顾客"因为卫生组织的每个人都在花钱,这影响了医院的正常运作。系统内的决策者不断被要求做出选择,并寻求替代方法来衡量疾病的单位成本。使保健服务范围难以优化的因素之一是社会排斥现象,这种现象对社会的影响越来越大。作者打算证明社会排斥和对待属于这个社会部门的客户的更高成本之间的联系,不像其他既没有失业也没有生活在贫困中的客户。
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引用次数: 0
FORMULATION OF THE MARKETING PRICE POLICY OF THE ENTERPRISE TAKING INTO ACCOUNT THE PSYCHOLOGICAL EFFECTS OF PRICE PERCEPTION 企业在制定营销价格政策时要考虑到价格感知的心理效应
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-04-18 DOI: 10.31649/ins.2023.1.91.98
O. Ratushnyak, Larisa Glushenko
This study aims to explore the main objectives of marketing price policy and the various pricingstrategies available to achieve these objectives. The research distinguishes between two types ofprices in marketing price policy: basic price, which is seller-oriented, and fair price, which isbuyer-oriented. Additionally, the study differentiates between price policy and pricemanagement policy, with the former involving setting the maximum price for the product and itspositioning, and the latter maintaining actual prices and regulating conditional prices through discounts and price discrimination. The research delves into an extensive analysis of different marketing pricing strategies, such aspricing above or below market prices, pricing based on competitors or consumer properties, pricing based on demand dynamics, pricing with discounts, special conditions, and price tiers, and the strategies of penetrating prices and psychological pricing. Furthermore, the study identifies three main objectives that a well-formulated pricing policy should achieve: achieving the company №9, financial objectives, meeting market realities, andsupporting product positioning, quality, and distribution. The research also highlights thepsychological effects that must be considered when forming marketing price policies. Theseinclude the effect of tying a cheap product to an expensive one, the Weber-Fechner law, the useof the number 9 to sell products better, the combination of frequently purchased products, theimportance of details in advertising, and the emphasis on benefit or pleasure. Additionally, thestudy emphasizes the use of the word “free”; the focus on time spent or saved, the taboo on unjustified price comparison, the power of context, testing different price levels, and the impact of price tag matters and likeness on sales.
本研究旨在探讨市场价格政策的主要目标和实现这些目标的各种定价策略。研究将市场价格政策分为两种类型:基本价格,即卖方导向的价格;公平价格,即购买者导向的价格。此外,该研究区分了价格政策和价格管理政策,前者涉及设定产品的最高价格及其定位,后者涉及维持实际价格并通过折扣和价格歧视调节有条件的价格。该研究深入分析了不同的市场定价策略,如高于或低于市场价格的定价,基于竞争对手或消费者属性的定价,基于需求动态的定价,折扣定价,特殊条件定价,价格层定价,渗透价格策略和心理定价。此外,该研究确定了三个主要目标,一个精心制定的定价政策应该实现:实现公司№9,财务目标,满足市场现实,并支持产品定位,质量和分销。该研究还强调了在制定营销价格政策时必须考虑的心理影响。其中包括将廉价产品与昂贵产品捆绑在一起的效果,韦伯-费希纳定律,使用数字9更好地销售产品,经常购买的产品的组合,广告中细节的重要性,以及对利益或快乐的强调。此外,该研究强调了“免费”一词的使用;关注花费或节省的时间,避免不合理的价格比较,情境的力量,测试不同的价格水平,以及价格标签问题和相似性对销售的影响。
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引用次数: 0
THEORETICAL AND METHODOLOGICAL ASPECTS OF MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE 企业应收账款管理的理论和方法方面
IF 0.3 Q4 MANAGEMENT Pub Date : 2023-04-18 DOI: 10.31649/ins.2023.1.84.90
Lyudmila Tkachuk, Chen Wenda
The article summarizes approaches to determining the essence of receivables. It was determined that scientists consider the company's receivables in the following directions: as a part of products sold but not paid for by customers; as a form of lending by the company to its customers; as one of the elements of current assets financed by own or borrowed funds. The compliance of national accounting provisions (standards) with international standards of accounting and financial reporting was analyzed, common features and differences of accounts receivable were identified. An assessment of the impact of receivables on the company's financial condition was made, the need to optimize its size and ensure timely collection of the debt was substantiated. Systematized measures to reduce risks in the management of receivables, aimed at ensuring control over the ratio of payables and receivables, which includes control, discounts, diversification of debtors, assessment of debtors and legal analysis of contracts, which includes risk insurance, self-insurance of risks, prepayment and limitation. An assessment of the control system of enterprises was carried out, since without it the amount of receivables may exceed an acceptable level, which will lead to a decrease in the amount of cash and the appearance of doubtful debts, which, accordingly, will reduce the revenue from the sale of products and the profit of the enterprise. The process of monitoring the company's receivables, which involves determining the maximum allowable amount of receivables, its analysis by types of debt, repayment terms, size and customers, is analyzed. The need to implement a set of measures to eliminate the causes that led to the emergence of overdue and bad receivables is substantiated, which involves assessing the borrower's creditworthiness by analyzing his financial condition, solvency and the probability of being declared bankrupt based on information from open sources.
本文总结了确定应收款本质的方法。科学家们决定从以下几个方面考虑公司的应收账款:作为销售产品的一部分,但不是由客户支付的;作为公司向客户提供贷款的一种形式;作为流动资产的要素之一,由自己或借来的资金提供资金。分析了国内会计规定(准则)与国际会计和财务报告准则的符合性,识别了应收账款的共同特征和差异。对应收账款对公司财务状况的影响进行了评估,需要优化其规模并确保及时收取债务。降低应收账款管理风险的系统化措施,旨在确保对应付账款和应收账款比例的控制,包括控制、折扣、债务人的多样化、债务人的评估和合同的法律分析,包括风险保险、风险自保、预付和限制。对企业的控制系统进行了评估,因为如果没有控制系统,应收账款的数量可能会超过可接受的水平,这将导致现金数量减少和可疑债务的出现,从而减少产品销售收入和企业的利润。监控公司应收账款的过程,包括确定应收账款的最大允许金额,按债务类型、还款条件、规模和客户进行分析。有必要执行一套措施,消除导致逾期和不良应收款出现的原因,其中包括根据公开来源的信息,通过分析借款人的财务状况、偿付能力和被宣布破产的可能性,来评估借款人的信誉。
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引用次数: 0
期刊
RISUS-Journal on Innovation and Sustainability
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