O objetivo do presente estudo é verificar a eficiência dos gastos públicos estaduais com saúde no Brasil. Para atender este objetivo foram analisados, no período de 2005 a 2014, os vinte e seis estados brasileiros e o Distrito Federal. Os dados foram coletados do Sistema de Coletas de Dados Contábeis dos Entes da Federação e do Departamento de Informática do Sistema Único de Saúde. A análise da eficiência é realizada por meio do método de Análise Envoltória de Dados. Os resultados revelam que dentre as 27 unidades federativas, apenas o Estado do Maranhão se mostrou eficiente em todo o período analisado (2005 a 2014), sendo que 9 se mostraram eficientes em pelo menos 1 ano no período analisado com relação aos indicadores de saúde. Conclui-se que os 26 estados brasileiros e o Distrito Federal apesar dos esforços financeiros com a saúde, o desempenho está aquém do nível esperado de eficiência para o atendimento à população com vacinação, atenção básica, internações, atendimento ambulatorial e número de estabelecimentos de saúde.

Several models and metrics have been used to measure accounting information as well as various company environmental characteristics, such as standards and incentives, to elaborate and to disclose such information. The disclosure of environmental information can be indicative of high quality in other, disclosed, accounting information. This study aims to assess the influence of expenditures, such as investments in clean technology, training, and process improvement, and environmental disclosure on the quality of accounting information in publicly traded companies. The methodological procedures used in this research classify it as descriptive, document based, and quantitative. The data were collected from Thomson Datastream Index Service and the Global Reporting Initiative (GRI) reports, with a final sample of 400 companies divided into two groups: Group 1, with 200 companies, which include those that disclosed their data through the GRI, and Group 2, composed of the other 200 companies, none of which disclosed information through the GRI, and were randomly selected from the countries where the companies belonging to the first group were located. The analysis covered data from the period from 2010 to 2014 and considered two metrics to measure the quality of information: earnings management by accruals and operational decisions and value relevance. For data analysis, panel data regression was carried out. Therefore, environmental actions and the voluntary disclosure of such information, as well as attributes of standards and incentives, were the determinants used for improving the quality of accounting information in the context of the investigated countries.

This study aimed to rank the degree of environmental impact disclosure by approximately 100Brazilian companies, using the multicriteria methods trade-off decision analysis and technique for order preference by similarity to an ideal solution. To analyze and compare the data, a descriptive, documentary, and quantitative research effort was conducted with a sample of 97 Brazilian companies belonging to the IBrX-100 index of the stock exchange from 2010 to 2013. From the companies' sustainability reports and annual reports, we collected information about five environmental aspects: emissions, effluents, waste, products/services, and transportation. This information was used to identify the level of environmental disclosure using the multicriteria methods, and thus, develop rankings for the companies. The results revealed that only 67 companies disclosed at least one piece of information pertaining to the aspects analyzed. Importantly, from the two multicriteria methods, it was possible to perform environmental disclosure rankings, although there were slight differences in the results between the two methods. However, these differences have to do with the positions of the companies in the rankings. Given the above, these methods can be considered reliable for the development of classifications regarding environmental disclosure of the Brazilian companies analyzed. In addition, they contribute to the understanding of the companies' positions in relation to their environmental impacts and their reductions of these impacts, to create a better and more sustainable world.

O estudo objetiva analisar a relação entre o nível de internacionalização das empresas brasileiras e a criação de valor para seus acionistas. Para tanto, foi realizada uma pesquisa descritiva, sendo conduzida por meio da coleta de variáveis, as quais foram utilizadas na aplicação do modelo; tais variáveis são provenientes de empresas listadas na BM&FBovespa, e os dados coletados na revista Valor Multinacionais. A amostra é considerada intencional não probabilística, e constitui-se a partir da identificação das 26 empresas mais internacionalizadas no ano de 2010 listadas na BM&FBovespa. Como neste estudo existe o item de internacionalização como variável dependente e os subitens como variáveis independentes, avalia-se que a regressão simples é o melhor modelo para analisar o objeto do estudo através do software SPSS. O resultado indica que, quanto maior o índice de internacionalização das empresas brasileiras, maior a criação de valor para o acionista e o aumento na lucratividade.

This study aims to understand the process of change and strategic adaptation of a family business focused on the management of health units, located in the northwest of Rio Grande do Sul, in the period between 2013 and 2018. It seeks to understand the critical periods existing in the organization's history and what dynamic capabilities prevail at those times. As for the methodological aspects, this is a unique case study, of descriptive nature and qualitative approach. The periods of strategic change were analyzed from the dimensions proposed by Pettigrew, Ferlie and Mckee (1992), context, content and process and through longitudinal and historical analysis through direct research procedures (Mintzberg, 1983). With the realization of the study, it was possible to characterize the organization's history in four strategic periods: Birth (2013-2014), Critical period (2015), Reflections and repositioning (2016) and Reorganization of organizational structure (2017-2018). The analyzes pointed out that the dynamic capacities that had an emphasis in each period were respectively: absorptive capacity, adaptive capacity, absorptive capacity and adaptive capacity. The organization has demonstrated, therefore, internal competences and receptivity to the demands of new services from the environment by the users of the services themselves. In each period it was able to reorganize its resources and competences and shows indications of search also of the development of the innovative capacity.

This study proposes to highlight the different perceptions about the applicability of the assumptions of humanized management, interrelated to the principles of social responsibility, in the daily practices of credit cooperatives, with a view to contributing to the development of cooperativism and territorial development. The methodology used was bibliographic research, documentary research and interviews, based on a case study in an agency of the Sicredi das Culturas RS/MG cooperative, in the northwest of the state of Rio Grande do Sul. The results show that the cooperative strategies and practices applied to stakeholders are interrelated to the concepts of social responsibility and to the assumptions of humanized management, that humanized management strategies and actions are related to the concepts and practices of social responsibility and that this interrelation is established mainly regarding to the systemic vision and dimensions of sustainability. In this way, this research seeks to raise new questions about humanized management and social responsibility and their interrelationship and consequent contribution to the scenario of cooperatives, with a focus on credit cooperatives. It is concluded that humanized management, as a social responsibility strategy, contributes to the optimization of the actions that permeate the cooperative internal and external processes, becoming a valuable and competitive differential for the analyzed agency, for its cooperative and for the Sicredi system , before the market of cooperatives and credit cooperatives, and society.

Esta pesquisa teve por objetivo principal analisar as características de governança corporativa e financeiras que discriminam grupos de empresas que adotam hedge accounting no novo mercado para gestão de risco. Nesse sentido, realizou-se pesquisa descritiva junto ao sítio da BM&FBOVESPA, conduzida por meio de análise documental dos demonstrativos financeiros de 31/12/2012, tais como as notas explicativas e relatórios da administração, também houve a coleta de dados no formulário de referência e na Economatica. A população corresponde as 128 companhias do nível de governança - novo mercado, sendo que a amostra constituída foi aleatória e probabilística, compreendendo 88 entidades. Utilizou-se um constructo sobre o CPC 40 que trata do hedge accounting, visando segmentar a amostra em empresas optantes ou não da contabilidade de hedge. Os resultados encontrados com a aplicação da correlação de Pearson e da regressão logística com os testes de Hosmer e Lemoshow (HLT) e do Teste Omnibus do Coeficiente do Modelo (OTMC), demonstraram que as empresas que apresentam concentração acionária, investidores estrangeiros e maior tamanho de ativos são as que adotam de forma mais significativa o CPC 40. Conclui-se, que as companhias brasileiras pertencentes ao novo mercado que adotam a prática de evidenciação contábil para demonstrar aprimoramento na gestão de risco dos investimentos dos acionistas, são empresas de grande porte com a estrutura de capital composta por investidor estrangeiro e representativa concentração acionária.

O estudo busca analisar como os mecanismos de Governança Corporativa e a Teoria da Agência podem auxiliar os gestores no gerenciamento de conflitos de modo a minimizar prejuízos a gestão de uma cooperativa médica localizada na região noroeste do Estado do Rio Grande do Sul. Propõem-se um modelo teórico de hipóteses baseadas na literatura que foi analisado e validado com modelagem de equações estruturais PLS-SEM. A coleta de dados baseou-se em survey estruturada com 70 respondentes de diferentes níveis hierárquicos da cooperativa. Os resultados apontam que o desenvolvimento da Governança Corporativa e o entendimento e aplicação da Teoria da Agência influência positivamente o Gerenciamento de conflitos da cooperativa analisada.