The intensification of the relations between government and society, whether by means of publicprivate interaction or of the participation of civil society, contributes to the appreciation of accounting in the scope of public administration. Accounting gains a new feature with this configuration. In addition to its basic capacities of registering and interpreting all phenomena, among which are public budgets, accounting may also provide citizens power and perform an active role in the socio-economic development of a country or a community. The main objective of this article is to analyze literature on accounting from the public governance context. Specific objectives are: to comprehend the role of accounting in the process of public governance, present the experiences in Brazil and present challenges of the accounting reform in Brazil. This investigation is characterized as a qualitative, descriptive bibliographic and documental research. In the documental research we analyzed normative instruction, law and the Federal Accounting Council in Brazil, all related to the functionality of accounting in Brazil and its accounting reform. This study demonstrates that accounting presents a potential to perform the role of strengthening democracy, social control, accountability, creating a social power in the dynamic process of public governance.
Busca-se desenvolver uma análise do desempenho das universidades federais brasileiras que aderiram ao Reuni, bem como identificar os fatores condicionantes da eficiência, no período de 2008 a 2015. A análise por envoltória de dados (DEA) foi empregada na mensuração da eficiência relativa e foi utilizado o modelo de regressão Tobit, com dados em painel para a determinação dos fatores associados à eficiência. Verificou-se que, em média, as universidades federais brasileiras atuaram abaixo de seu potencial, apresentando uma queda no desempenho, especialmente no ano de 2009, com recuperação gradativa nos anos seguintes. Pôde-se notar que, sob diversos aspectos, como a relação alunos por professor e a proporção do atendimento a alunos de graduação e pós-graduação, as universidades tornaram-se um pouco mais homogêneas. As maiores relações de alunos por professor e alunos por servidor apresentaram relação positiva com o desempenho, assim como o tamanho das universidades mostrou-se positivamente associado com os mais altos escores de eficiência. No entanto, a quantidade de campi fora da sede apresentou relação negativa com a eficiência das universidades federais brasileiras.Palavras-chave: eficiência, indicadores de desempenho, Reuni.
After implementation of the Real Plan in July 1994 by the Brazilian government, the industrial chicken was established in consumer preference causing change in their spending habits. This change was attributed in great part due to their affordability to the consumer. This article aims to analyze the price transmission elasticity of poultry in the state of São Paulo market and identify which market level focuses on the greatest power of pricing, either at the producer level, wholesale and retail. By studying São Paulo’s poultry market, we intend to provide information to support decision making by managers of the production chain. Furthermore, São Paulo is the largest poultry consumer market in the country. Therefore, it is used in the treatment of poultry price data at the producer level, wholesale and retail the econometric model of Vector Autoregressive (VAR). The results found by analyzing the variance decomposition of forecast errors demonstrate that the producer has a high power setting of prices of poultry in the São Paulo’s market, having direct influence on the formation of prices both at wholesale as well as retail.
The purpose of this paper was to describe the integrated farming system in a perspective of sustainable innovation. For that, the paper initially sought to synthesize two of the current conceptions about the innovation theory: the economic and the sociologic approaches. The first highlighted the contribution of the Schumpeterian approach of evolutionary economy, which importantly reflects on the conduction of the innovation politics in several countries. The second highlighted the dedication of Science and Technology Studies in order to understand how the innovation can be seen as a socio-collective process which stabilizes a heterogenic network of actors. The path shown for exploitation of theoretical and practical models of sustainable innovation was developed through the alliance between the environmental, the economical and the social perspectives. The description of the Integrated Production Systems fell within this perspective of sustainable innovation, since these systems search to conciliate indissoluble needs originated from environmental, social, and economic dimensions. Finally, the conclusion pointed that Integrated Farming Systems are processes developed in a systemic approach, that is, holistic, since they sought a rational use of natural resources and higher productive efficiency, considering the environmental, social and economic aspects.
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