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THIRD SECTOR: A case study on the application of accounting in a non-profit organization 第三部门:非营利组织会计应用案例研究
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e225
Catarina Meneses Ferreira, Cristiane Queiroz Reis
This work presents a study in a third sector organization that works with issues that raise awareness in society; Therefore, its main objective was to analyze the application of the accounting procedures adopted to comply with its obligations. To obtain and analyze the data, a descriptive case study with a qualitative approach was carried out. As a data collection instrument, an interview script containing 23 open questions was used, being applied in an institution focused on the rehabilitation of drug addicts, legal and illicit. Regarding the result, it was possible to see that the use of accounting procedures and tools is extremely relevant for third sector organizations, as accounting is considered one of the main instruments, applied for transparency and accountability with society and its taxpayers.
本作品介绍了对一个第三部门组织的研究,该组织的工作涉及提高社会意识的问题;因此,其主要目标是分析为履行其义务而采用的会计程序的应用情况。为了获取和分析数据,采用了定性方法进行描述性案例研究。作为数据收集工具,使用了一份包含 23 个开放式问题的访谈脚本,该脚本适用于一家专注于合法和非法吸毒者康复的机构。研究结果表明,会计程序和工具的使用对第三部门组织极为重要,因为会计被认为是对社会及其纳税人透明和负责的主要工具之一。
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引用次数: 0
Analysis of the cavitation phenomenon: A case study in the drainage channel of the Aruana neighborhood located in the city of Aracaju-SE 气蚀现象分析:位于东南部阿拉卡茹市的阿鲁阿纳街区排水渠案例研究
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e234
Ana Paula Cardoso Melo Barreto, Misael Santana Silva, Vitória Elisabeth de Oliveira Santos, Zacarias Caetano Vieira
Drainage channels are intended for the drainage of surface water and watercourses. Having a high construction cost, over time they present pathologies requiring inspection and maintenance.  Among these pathologies, we can mention the wearing caused by cavitation. Given the above, this research aims to carry out a visual survey, and subsequent analysis, of the occurrences of wearing by cavitation in a drainage channel, in the neighborhood of Aruana, city of Aracaju-SE. First, a visual survey was achieved to assess the situation of the structure; Then, an analysis was performed through the registration of images and a bibliographic survey of the main causes and consequences of this phenomenon. It was possible to verify the occurrence of cavitation wear next to the culverts, on the side walls of the channel, and more intensely, at the junction of the rainwater galleries with the channel. It is concluded that, in many points, the pathology is at an advanced level, requiring urgent intervention; the intervention prevents the evolution of pathologies; the cost of repairs at an advanced stage is high, justifying the importance of periodic maintenance and correction at an early stage; And finally, problems can be avoided or mitigated in the design phase, with the use of better quality materials, and with constant inspections of the structure.
排水沟用于地表水和河道的排水。由于建造成本较高,随着时间的推移,它们会出现病变,需要检查和维护。 在这些病变中,我们可以提到气蚀造成的磨损。鉴于上述情况,本研究旨在对东南部阿拉卡茹市阿鲁阿纳附近的一条排水沟中出现的气蚀磨损情况进行目测调查和后续分析。首先,进行了目测以评估结构的状况;然后,通过图像登记和文献调查对这一现象的主要原因和后果进行了分析。可以证实在暗渠旁、渠道侧壁以及雨水廊道与渠道交界处发生了气蚀磨损。得出的结论是,在许多地方,病变已达到晚期水平,需要紧急干预;干预可以防止病变的发展;晚期阶段的维修成本很高,说明定期维护和早期修正的重要性;最后,在设计阶段,通过使用质量更好的材料和对结构进行持续检查,可以避免或减轻问题。
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引用次数: 0
Estimate of return on investment in solar energy in schools in Sergipe 塞尔希培学校太阳能投资回报估算
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e229
Misael Santana Silva, Renata Souza Vieira, Yasmim Sales Oliveira, Zacarias Caetano Vieira
With the growing demand for energy and the environmental challenges associated with the use of fossil fuels and electrical energy in the world, the need to seek energy efficiency to reduce consumption and greenhouse gas emissions is highlighted. In addition, it has reinforced the search for renewable energy sources, emphasizing solar energy, as a sustainable alternative to meet energy demand, especially in Brazil, due to its potential for solar radiation. Public buildings, in particular schools, are identified as significant consumers of electricity, and it is pointed out that the high consumption is not only due to excessive use by consumers, but also to the intensive use of artificial lighting and conditioners of air. As it is an extensive country with high solar irradiation, there is, so, an alternative to reduce environmental impacts. The study area involved 310 schools in Sergipe, and the consumption of electricity was obtained from the website of the Sergipe Department of Education. To simulate the deployment of solar panels, the NEOSOLAR online calculator was used along with the energy tariff, providing information on average investment, and estimated monthly savings. The payback period was calculated using the Simple Payback Method for each school individually. The payback period for all schools was less than 10 years. Thus, it is concluded that the use of solar energy in these establishments proved to be an economically, socially, and environmentally viable practice.
随着世界能源需求的不断增长以及使用化石燃料和电能带来的环境挑战,提高能源效率以减少消耗和温室气体排放的必要性凸显出来。此外,它还加强了对可再生能源的探索,强调太阳能是满足能源需求的可持续替代能源,特别是在巴西,因为巴西具有潜在的太阳辐射。公共建筑,特别是学校,被认为是用电大户,并指出高用电量不仅是由于消费者过度使用,还由于大量使用人工照明和空调。由于塞舌尔幅员辽阔,太阳辐照度高,因此可以采用其他方法来减少对环境的影响。研究区域涉及塞尔希培的 310 所学校,用电量数据来自塞尔希培教育部网站。为了模拟太阳能电池板的部署情况,使用了 NEOSOLAR 在线计算器和能源关税,提供了平均投资和每月预计节省的电量等信息。使用简单投资回收法计算了每所学校的投资回收期。所有学校的投资回收期都少于 10 年。因此,可以得出结论,在这些学校使用太阳能在经济、社会和环境方面都是可行的。
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引用次数: 0
Organizational moral harassment: A revision of normative matrix (Inter) national 组织道德骚扰:规范矩阵的修订(国际)国家
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e222
Anderson Henrique Vieira, Lívia Oliveira Almeida, Pedro Lucas Formiga de Almeida
Moral harassment is the term used to refer to conduct whose purpose is to damage the subjective elements of the individual, such as honor and dignity. As a result of this configuration, it is all too present in labor relations due to the control instruments put in place to guarantee productivity, outlining what is identified as organizational Moral harassment. Thus, since it is an abusive practice that affects constitutionally protected legal assets, it is urgent to propose reflections that have this issue as their centrality, and it is worth asking: is there adequate legislative protection given by the Brazilian legal system to cases of organizational Moral harassment in the workplace? The general aim of this article is to analyze the legislative protection provided by the Brazilian legal system for cases of workplace Moral harassment. To obtain possible answers, bibliographical and documentary techniques were used. The research is also empirical, with a qualitative-quantitative approach. It was concluded that the lack of regulations at federal level makes it difficult to identify the elements that configure organizational Moral harassment, as well as impacting on the effective protection of labour rights.
道德骚扰是指以损害个人荣誉和尊严等主观因素为目的的行为。由于这种配置,在劳动关系中,由于为保证生产率而实施的控制手段,道德骚扰无处不在,这就是所谓的组织道德骚扰。因此,既然这是一种影响到受宪法保护的法律资产的虐待行为,就迫切需要提出以这一问题为核心的思考,值得一问的是:巴西的法律制度是否对工作场所的组织道德骚扰案件给予了充分的法律保护?本文的总体目标是分析巴西法律体系为工作场所道德骚扰案件提供的立法保护。为了获得可能的答案,采用了文献学和文献技术。研究也是实证性的,采用了定性-定量的方法。研究得出的结论是,由于缺乏联邦一级的法规,很难确定组织性道德骚扰的构成要 素,同时也影响了对劳工权利的有效保护。
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引用次数: 0
Expansion analysis of urban microdrainage in Sergipe cities 塞尔希培城市微排水系统扩展分析
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e238
Carolaine Santos Neris, Laline Cristine Gomes de Araújo, Zacarias Caetano Vieira
We aim to explore the criteria surrounding urban microdrainage, as well as analyze its expansion in the state of Sergipe. The investigation was carried out based on data made available by the National Sanitation Information System (SINIS), using the years 2017 to 2021 as a reference.  The growth in the number of public roads and data on variations in the number of gutter inlets will be analyzed in each of the 75 municipalities in Sergipe. To survey and analyze the development in each municipality of Sergipe, EXCEL was used to organize the data and create graphs for analysis. 
我们旨在探索城市微排水的相关标准,并分析其在塞尔希培州的扩展情况。调查以国家卫生信息系统(SINIS)提供的数据为基础,以 2017 年至 2021 年为参考。 将对塞尔希培州 75 个市镇中每个市镇的公共道路数量增长情况和排水沟入口数量变化数据进行分析。为了调查和分析塞尔希培各市的发展情况,我们使用 EXCEL 整理数据并创建图表进行分析。
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引用次数: 0
Simulation of the use of rainwater in two schools in the public municipal education network in Aracaju-SE 模拟阿拉卡茹-东南部公立市政教育网络中两所学校的雨水利用情况
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e239
Leandro De Assis Ferreira, Zacarias Caetano Vieira, Ana Paula Cardoso Melo Barreto, Maria Heloisa Santos de Souza, Sarah Rolemberg da Silva Ramos
With an increasing frequency periods of intense water scarcity are recorded in various parts of the planet. A measure that can be very efficient, is using rainwater, preserving potable water for use where it is needed, and contributing to the fight against urban floods. Considering the foregoing, this article aims to capture’s simulation and use of rainwater in two schools of the public municipal education network of Aracaju-SE, through the estimation of non-potable demand, estimation of the catchable volume, verification of the attendance of the estimated non-potable use and the impact of this action on the urban drainage system. Based on the roof area and the average’s data of precipitation, the volume of water captured by the roof was calculated, and finally, a demand for non-potable use was estimated, verifying if this demand is attended, in addition, the impact generated on the local urban drainage system was analyzed. The results indicate that: a) The Oviedo Teixeira School had an average demand of 258 m³, an average catchable volume of 326 m³ and an average reduction of 66% in the volume thrown into the drainage; b) The Anísio Teixeira School had an average demand of 60 m³, an average catchable volume of 140 m³, and an average reduction of 53% in the volume thrown into drainage. It is concluded that rainwater totally meets the estimated demand and rainwater harvesting positively impact on the drainage system, if used on a large scale.
在地球的各个角落,严重缺水的情况越来越频繁。一项非常有效的措施就是利用雨水,将饮用水保留到需要的地方,并为防治城市洪水做出贡献。有鉴于此,本文旨在通过估算非饮用水需求量、估算可接水量、核实估算的非饮用水使用量以及这一行动对城市排水系统的影响,对阿拉卡茹-东南部公共市政教育网络的两所学校的雨水使用情况进行模拟和捕捉。根据屋顶面积和平均降水量数据,计算出屋顶的集水量,最后估算出非饮用水的需求量,并验证这一需求量是否得到满足,此外,还分析了对当地城市排水系统产生的影响。结果表明:a) 奥维耶多-特谢拉学校的平均需求量为 258 立方米,平均可收集量为 326 立方米,排入下水道的水量平均减少了 66%;b) 阿尼西奥-特谢拉学校的平均需求量为 60 立方米,平均可收集量为 140 立方米,排入下水道的水量平均减少了 53%。结论是,雨水完全满足估计需求,如果大规模使用雨水收集,会对排水系统产生积极影响。
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引用次数: 0
Mechanisms similar to Payment for Environmental Services (PES) to promote socio-environmental development: An analysis based on the case of Alpargatas S/A 类似于环境服务付费(PES)的促进社会环境发展的机制:基于 Alpargatas S/A 案例的分析
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e223
Maria de Lourdes Saturnino Gomes, Isabel Lausanne Fontgalland
The objective of this work is to analyze the mechanisms of actions inspired by the approach of Payments for Environmental Services (PES) as a promotion for socio-environmental development by the private sector based on a case study of Alpargatas S/A. The research was carried out in the bibliographic and documentary modality. The document analysis of the data was for the years 2021 and 2022, when the company began to publish the Annual Sustainability Report as a transparency and governance strategy. For documental analysis of the management instruments, it was carried out in search of evidence of mechanisms similar to those of PES. Thus, under the lens of analysis from the social perspective, the company acts in the promotion of education, inclusion and income generation, considered by the organization as structural aspects of society. Under the lens of environmental analysis, it invests in the use of resources through reverse logistics, and in suppliers that are in accordance with the socio-environmental criteria of Alpargatas S/A, in the greenhouse gas emissions (GHGs), and energy reduction. The company's challenges consist of carbon retention or capture, seeking to offset emissions through the process of reverse logistics, carbon neutrality and carbon offsetting from reforestation in the Amazon. As far as water sources are concerned, there is no surface water abstraction. There is no water withdrawal in an area of water stress.
这项工作的目的是以 Alpargatas S/A 公司的案例研究为基础,分析受环境服务付费(PES)方法启发的行动机制,以促进私营部门的社会环境发展。研究以书目和文献方式进行。对 2021 年和 2022 年的数据进行了文献分析,这两年该公司开始发布年度可持续发展报告,将其作为一项透明和治理战略。对于管理工具的文献分析,则是为了寻找与生态系统服务补偿机制类似的机制证据。因此,从社会角度分析,该公司在促进教育、包容和创收方面采取了行动,这被该组织视为社会的结构性方面。从环境角度分析,公司通过逆向物流投资于资源的使用,投资于符合 Alpargatas S/A 公司社会环境标准的供应商,投资于温室气体排放(GHGs)和减少能源。公司面临的挑战包括碳保留或碳捕获、寻求通过逆向物流过程抵消排放、碳中和以及通过在亚马逊地区重新造林抵消碳排放。在水源方面,公司不抽取地表水。在水资源紧张的地区没有取水。
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引用次数: 0
The importance of small producers and their difficulty in accessing rural credit 小生产者的重要性及其获得农村信贷的困难
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e226
José Gabriel Cavalcanti Dias, Felipe De Oliveira Lucena, Francisco Coura de Sousa Neto
The activities carried out by Brazilian family farmers form the foundation for the regional, economic, and social development of the country. Not only do these endeavors generate employment, but they also contribute to an enhancement of food security for the Brazilian population. Therefore, the overall objective of this study is to substantiate the real importance of the small producer and to investigate the primary causes that hinder their access to credit lines, thereby impeding the progression of regional agriculture. The significance of the small producer arises from their role in supplying a larger portion of the national territory with food. Additionally, they produce food free from harmful chemical processes that pose risks to public health, while also significantly reducing environmental degradation compared to the methods employed in large-scale agricultural productions. Regarding the methodological procedures, the research is explanatory, aiming to elucidate the causes that make credit access challenging. Both primary and secondary sources were used. The research can also be considered quantitative, as it involved the analysis of a phenomenon through statistical and theoretical data. In terms of results, a greater difficulty in accessing rural credit lines by small producers was observed. According to the analyses, the lower the income, the more challenging it is for farmers to secure credit. Based on the findings, adjustments and necessary changes in relation to rural credit have been identified.
巴西家庭农场主开展的活动为国家的地区、经济和社会发展奠定了基础。这些活动不仅创造了就业机会,还有助于加强巴西人口的粮食安全。因此,本研究的总体目标是证实小生产者的真正重要性,并调查阻碍他们获得信贷额度从而阻碍地区农业发展的主要原因。小生产者的重要性源于他们在为全国大部分地区提供粮食方面所发挥的作用。此外,与大规模农业生产方式相比,小生产者生产的粮食不含对公众健康构成风险的有害化学工艺,同时还能显著减少环境退化。在研究方法上,本研究是解释性的,旨在阐明导致信贷获取困难的原因。研究既使用了第一手资料,也使用了第二手资料。这项研究也可被视为定量研究,因为它涉及到通过统计和理论数据对现象进行分析。从结果来看,小生产者获得农村信贷额度的难度较大。根据分析,收入越低,农民获得信贷的难度越大。根据分析结果,确定了与农村信贷有关的调整和必要变革。
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引用次数: 0
Correlation between waste generation, population and GDP of cities in Sergipe, Brazil 巴西塞尔希培各城市废物产生量、人口和国内生产总值之间的相关性
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e230
Carlos Gomes da Silva Júnior, Zacarias Caetano Vieira, Eliglésia Maria Caldas dos Santos, Wanderson Lucas dos Santos Barros, Alejandro Luis Machado Hussain
The problem of solid waste (garbage or rubble) is a global problem that affects the environment, public health, and the quality of life of people all over the world. In this work, a literature review and quantitative research were carried out on the websites of the Institute of Water and Sanitation and Dataviva of the Federal University of Minas Gerais, to collect the data needed to verify whether or not there is a correlation between population size, waste generation and gross domestic product (GDP) per capita. This work used the correlation coefficient, which is widely used to measure the relationships between variables and what they represent, and is important for drawing up overviews in studies with many related variables so that it is possible to understand how the variability of one affects the other. The results show that population size and per capita waste generation showed a weak positive correlation and GDP per capita and per capita waste generation showed a very weak negative correlation. It can be concluded that economic and population aspects can influence the total volume of waste generated, but that they did not emerge as determining factors in isolation, showing that different populations (in terms of age structure, household arrangement structure, and cultural habits, among others) practice different consumption patterns, generating different amounts of solid waste.
固体废物(垃圾或瓦砾)问题是一个全球性问题,影响着环境、公共卫生和全世界人民的生活质量。在这项工作中,我们在米纳斯吉拉斯联邦大学水与卫生研究所和 Dataviva 网站上进行了文献综述和定量研究,以收集所需的数据,验证人口数量、垃圾产生量和人均国内生产总值(GDP)之间是否存在相关性。这项工作使用了相关系数,该系数被广泛用于衡量变量之间的关系及其所代表的意义,对于在有许多相关变量的研究中进行概述非常重要,这样就有可能了解一个变量的变化是如何影响另一个变量的。结果显示,人口数量与人均废物产生量呈弱正相关,人均国内生产总值与人均废物产生量呈极弱负相关。可以得出的结论是,经济和人口方面会影响废物产生总量,但它们并不是孤立的决定性因素,这表明不同的人口(在年龄结构、家庭安排结构和文化习惯等方面)有不同的消费模式,产生不同数量的固体废物。
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引用次数: 0
Analysis of the role of education in tackling violence against women 分析教育在解决暴力侵害妇女问题中的作用
Pub Date : 2024-04-04 DOI: 10.52664/rima.v6.n1.2024.e240
Jéssica Ruana Lima Mendes
This article aims to analyze the role of education in building and directing actions and methods to combat violence against women at different levels and in different spaces. This approach is extremely important, given the incidence of domestic and intra-family violence against women in the country, in different spaces and contexts. It reflects the need for changes in social dynamics, especially in the field of education, in the search for transformation and the construction of an awareness and conduct based on gender equality, the observance of fundamental human rights, as well as the creation of instruments to prevent and confront violent and oppressive acts against women. The problem is: What is the role of education in combating domestic and family violence against women? Based on a bibliographical study, it is concluded that projects, programs and studies focused on gender identity and equity, and their roles in society, the consolidation of human rights, violations and their consequences, are indispensable and crucial in school and academic contexts, in order to build a new culture, values and understanding of the world.
本文旨在分析教育在建立和指导不同层面和不同空间打击暴力侵害妇女行为的行动和方法中的作用。鉴于国内不同空间和背景下针对妇女的家庭暴力和家庭内暴力事件频发,这种方法极为重要。它反映了改变社会动态的必要性,特别是在教育领域,在寻求转变和建立基于性别平等的意识 和行为、遵守基本人权以及制定预防和对抗暴力侵害和压迫妇女行为的文书方面。问题是在打击针对妇女的家庭暴力方面,教育的作用是什么?根据书目研究得出的结论是,为了建立一种新的文化、价值观和对世界的理解,在学校和学术 环境中,以性别认同和性别平等及其在社会中的作用、巩固人权、侵权行为及其后果为重点的项目、 方案和研究是不可或缺的,也是至关重要的。
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引用次数: 0
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REVISTA INTERDISCIPLINAR E DO MEIO AMBIENTE (RIMA)
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