A Revista Ciências Sociais em Perspectiva é uma publicação dos Programas de Pós-Graduação vinculados ao Centro de Ciências Sociais Aplicadas, da Universidade Estadual do Oeste do Paraná – Unioeste — Campus de Cascavel.
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O JÚRI SIMULADO COMO METODOLOGIA ATIVA NO ENSINO DE MARKETING: relato de uma experiência na graduação em Administração
Com a atual revolução tecnológica, a busca por novas tecnologias no ensino tem sido crescente. A velocidade em que novas metodologias de ensino e artefatos surgem é surpreendente e exige dos profissionais de educação cada vez mais preparo e atualizações constantes. Dentro deste escopo, o bacharelado em administração é composto tradicionalmente por disciplinas que envolvem um misto entre discussões de cunho teórico e outras repletas de aplicabilidades práticas com grande envolvimento com o desenvolvimento real das práticas empresariais e assim o uso de metodologias ativas pode contribuir para a efetividade do processo de ensino-aprendizagem. O objetivo deste artigo é relatar uma experiência educacional de ensino-aprendizagem por um docente na disciplina Tendências em Marketing. Paga galgar o objetivo proposto este artigo serviu-se de metodologia qualitativa descritiva com emprego de pesquisa bibliográfica e documental. Houve também emprego de relato de experiência. As evidências aqui encontradas mostram que as metodologias ativas podem ser utilizadas em diversos contextos de disciplinas, perfis de alunos e de IES. Foram evidenciados benefícios como maior participação dos estudantes e ganho de desempenho acadêmico e experiencial dos estudantes.
Análise do comportamento da cesta básica de alimentos em Cascavel-PR durante a pandemia da Covid-19
O presente artigo tem por objetivo analisar o comportamento do valor da cesta básica de alimentos no município de Cascavel-PR entre março de 2020 e março de 2022. A pesquisa baseou-se na metodologia do DIEESE (Departamento Intersindical de Estatística e Estudos Socioeconômicos). Neste sentido, foram analisados indicadores como: a variação mensal do valor da cesta básica de alimentos tanto individual como familiar e a participação desta no salário mínimo bruto e líquido, dentre outros indicadores. Os resultados apontaram que o custo de vida em Cascavel-PR aumentou em mais de 50% no período estudado, acompanhando assim a tendência de alta no cenário nacional. Portanto, a pandemia, somada às questões de cunho político e econômico, sejam internas ou externas, contribuiu para o agravamento das condições de subsistência da classe trabalhadora no período da pesquisa.
Crescimento econômico, perfil sociometabólico e performance ambiental: uma análise para o BRICS (1970-2017)
This article is aimed at measuring the socio-metabolic profile of the countries known by the acronym BRICS (Brazil, Russia, India, China, and South Africa). Our main goal is to understand the dynamics of the biophysical evolution of these countries and its relationship with economic variables (mainly GDP). A socio-metabolism approach was used, which converges with ecological economics. We employ a material flow accounting to measure the metabolism of these economies in terms of materials and energy consumed. The results showed that in the period between 1970 and 2017, there was significant growth in the consumption of materials, which made the increase in BRICS' aggregate economy higher than the biophysical growth of the world economy. The data also showed that the BRICS' GDP grew faster than the material consumption growth in the analyzed period. This means that, in the aggregate, there was greater efficiency in the use of matter and energy. However, when looking at the individual results, it was noticed that Brazil – against the group's trend – presented a movement of material intensification of its economy.
Percepção dos auditores das Universidades Federais brasileiras sobre a qualidade da informação contábil
O artigo se propôs a verificar a percepção dos auditores sobre a qualidade das informações contábeis. Para tanto, foi realizada uma pesquisa descritiva do tipo survey que consultou auditores das universidades federais brasileiras, cadastradas na plataforma Fala.BR. Os resultados indicaram a presença de todos os atributos qualitativos nas informações contábeis das universidades, contudo as qualidades relevância e verificabilidade demonstraram maior predominância no grupo.
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Adoption of IPSAS: a study on the adoption of the accrual basis in Brazilian IFES as a result of the adoption of NBC TSP 13/2018.
O objetivo deste estudo é avaliar como a transição para o regime de contabilização baseado na competência, conforme definido pela NBC TSP 13/2018, é percebida pelos usuários e preparadores da informação contábil das Instituições Federais de Ensino Superior (IFES) do Brasil, e como essa mudança pode afetar as decisões dos gestores das IFES. Para tanto, a coleta de dados ocorreu por meio de um survey com 20 questões aplicadas a 64 universidades federais brasileiras. Os resultados indicam que os respondentes compreendem a importância da adoção do regime de competência para a melhoria da padronização, comparabilidade e qualidade da informação contábil no Brasil, contribuindo assim com informações úteis e oportunas para a tomada de decisões. De acordo com os dados coletados, há indícios de que o isomorfismo coercitivo se apresente de forma predominante nas IFES brasileiras, no que se refere à adoção da NBC TSP 13/2018, demonstrando assim que os entrevistados encontram-se em uma situação de comodismo institucional.
O papel da informação contábil para a gestão das micro e pequenas empresas do setor de serviços
Micro and Small Enterprises (MSEs) represent a large part of the driving force of the Brazilian economy. However, these companies face difficulties of management so for this reason, in order to make better decisions in favor of their businesses, managers need useful and relevant information to support them. In this sense, accounting proves to be an important resource given that it is, above all, an information system that provides necessary information for business management. This study aims to analyze, from the point of view of micro and small entrepreneurs in the service sector, the role of accounting information for those entrepreneurs manage their business A qualitative exploratory research was carried out, with individual in-depth interviews as a data collection strategy and content analysis for its treatment. The results show that the role of accounting information in the management of MSEs is to provide information regarding receipts and expenses incurred in the company throughout the year. Regarding the importance attributed to this information, managers see accounting as a structure exclusively responsible for calculating taxes, assimilating Brazilian tax legislation and providing documents for legal processes.
O presente artigo traz, como objetivo principal, uma abordagem do contexto dos anos 1960, para o qual se vale dos métodos descritivo-analítico e comparativo, no intuito de apresentar duas interpretações distintas para um mesmo fenômeno, a saber, a de Celso Furtado e a de Maria da Conceição Tavares. Não obstante, ambas as interpretações, confluem para o entendimento comum, embora a de Celso Furtado esteja, em sua maior parte, fundamentada nos processos históricos de formação, enquanto a de Maria da Conceição Tavares se vale da teoria, com apontamentos para a própria contribuição historicista “furtadiana”. Por sua vez, a metodologia se baseia na revisão bibliográfica, com ênfase para a obra desses dois intérpretes, todavia se valendo da contribuição de terceiros, cujas formulações detenham proximidade com um e/ou outro dos dois autores centrais. Igualmente, a leitura e reflexão acerca de duas fontes documentais da época, que são o Plano Trienal (1962) e o PAEG (1964), constitui parte elementar da metodologia. Por fim, o artigo se encontra dividido em três partes, não considerando a introdução nem as considerações finais. A primeira parte apresenta a interpretação de Maria da Conceição Tavares, acerca do contexto dos anos 1960, a segunda apresenta a interpretação de Celso Furtado para o mesmo período, enquanto a terceira parte ensaia uma ambientação do período, através das propostas contidas nos dois planos.
Desafios e Oportunidades da Inovação Tecnológica para Escritórios de Contabilidade em período de Pandemia
As inovações tecnológicas vêm causando constantemente diversas variações em todos os segmentos e para a contabilidade. Com a chegada da pandemia da COVID-19 e as mudanças causadas, estimularam ainda mais os processos invocatórios. Desta forma, este estudo tem por objetivo identificar os desafios e oportunidades da inovação tecnológica para os escritórios de contabilidade no período pandêmico, que gera mais desafios e oportuniza o uso de ferramentas úteis na geração de informações contábeis confiáveis e precisas aos clientes. Para tanto, realizou-se uma pesquisa descritiva quanto ao objetivo, do tipo levantamento no que se refere aos procedimentos, devido a aplicação de questionário para profissionais da área contábil que atuam em escritórios de contabilidade e, quantitativo quanto a abordagem do problema. Concluiu-se que durante a pandemia, a tecnologia da informação foi vista como uma necessidade crucial para manter integração de informações e um bom relacionamento entre clientes e escritórios de contabilidade, tornando os escritórios contábeis um importante suporte gerencial. Os desafios enfrentados pelos escritórios com base na inovação tecnológica durante a pandemia incluíram grandes mudanças em um curto período de tempo, mas também geraram oportunidades, especialmente na interação com os clientes.
INDICADORES DE DESEMPENHO EM COMPRAS PÚBLICAS
Public procurement is important for the economy, the execution of public policies and the functioning of government bodies and entities, such as the National Institute of Industrial Property. Society's demand for better services by the State, in contrast to increasingly scarce resources to serve it, encourages the adoption of management practices that improve the allocation of public resources. In this context, for proper management, the question to be investigated arises as to which performance indicators should be adopted for monitoring, measuring and evaluating procurement processes. In the absence of formally established indicators at the INPI, the present work sought to identify them through documentary research in current legislation and bibliographical research in scientific articles and academic works, and to test them in the Institute's purchasing process carried out in the 2018-2020 period. The analysis of the results took place in the light of the necessary characteristics for the formulation of a performance indicator established in the literature and foreseen in the methodology. As a result, no performance indicators expressly defined in the legislation were found, although Ordinance SEGES/ME nº 8.678/2021 states the need to implement them. In the bibliographical research, twenty-two indicators were found, although none can be considered as a performance indicator after analyzing its characteristics, goals and objectives. The work proposes, therefore, two new indicators, one aligned with the planning of new hires and extensions, and another, with the principle of continuity of the public service, in addition to caution in the adoption of time counting indicators.
ANALYSIS OF THE INNOVATIVE PERFORMANCE OF BRAZILIAN PRIVATE INSTITUTIONS OF HIGHER EDUCATION BASED ON THEIR INTERACTIONS WITH ENTERPRISES
The creation of knowledge is the main factor for the generation of innovations, and the strengthening of the interaction between universities and companies is fundamental for the advancement of science and technology. In this study, the focus is on two actors of the helix: the universities and the companies. In this study, the focus is on two actors of the helix: universities and companies. The objective of the research was to identify the relationships between private institutions of higher education (IPrES) and companies that contribute most to the innovative performance of IPrES using data from the Directory of Research Groups of the National Council for Scientific and Technological Development (CNPq). By means of Pearson's correlation, cluster analysis and discriminant analysis, the relationships between these actors were characterized, in addition to indicating which of these are the most relevant to the innovative performance of the IPrES.
The professional profile and the labor market of unioeste-cascavel economists
The objective of this article is to present the professional profile and characteristics of the labor market of economists who graduated from the Economics course at Unioeste-Cascavel. It is the result of a descriptive research, with data collection through an electronic questionnaire on a specific platform and subsequent compilation, critical analysis, and presentation of collected data. The universe of the research is the graduates of the Economics course, and it was conducted through contacts by e-mails and social media, in approximately 35% of the total number of graduates. As a result of the research, it appears that the employment relationship with a formal contract prevails in the private sector (50%), followed by civil servants, self-employed and employers; they are employed in different types of companies, predominantly national private companies (54%), followed by public services, public companies and multinationals; they work in large companies (50%), followed by micro and medium and small companies; as for the economic sector, services stand out (81%), followed by the secondary and primary sectors. The graduates also reported the importance of graduation for improving the income obtained and obtaining the necessary skills to enter and succeed in the job market.
Transparency, organizational structure and instruments of management control systems in the management of third sector entities
This study aimed to identify aspects related to the transparency and organizational structure of Third Sector entities, as well as the use of Management Control Systems instruments by the managers of these entities. The descriptive study analyzed eleven entities located in the municipality of Guarapuava - PR with evidence collected from an online survey applied in the year 2022. The results obtained indicated the presence and use of instruments that compose the Management Control Systems in the institutions and these have, in general, frequent use of these instruments in management and in their accountability process and organizational structure. There was also a greater focus on tools related to financial management and accountability, which are valued for complying with legislation and contributing to a transparent performance regarding the disclosure of accounting and financial information to society. In response to this investigation, it is expected to expand the research field, contributing to the provocations of Taylor and Taylor (2014), regarding the incipience of the theme, compared to the social and economic representation that third sector institutions have in the Brazilian space.
Expectations of graduates and undergraduates of an accounting degree and their difficulties entering the job market
This study aims to understand what are the expectations and difficulties that students completing the 2020 and 2021 academic years of the Accounting course at a public Higher Education Institution (HEI) in the State of Paraná encounter in entering the job market. Methodologically, this is a research with a qualitative approach where data were collected through a structured questionnaire to graduates of the Accounting course. The study identified that the lack of experience is what has made it difficult for graduates to enter the job market, in addition to pointing out the tax issue as the most difficult topic for starting a career. Still, it was evidenced by the part of the graduates, a low expectation in relation to the remuneration after the conclusion of the course. It is intended to contribute, through the research carried out, with society in general, but specifically with those who intend to study accounting, paying attention to the barriers that are making it difficult for recent graduates to enter the professional area, through the demands of the current scenario of the job market, where the accounting professional is required to have certain knowledge, skills and competences.
Nineteenth-century Brazil's Interpretations in the Light of institutional economics
This work aims to make a comparison considering the institutional framework of the 19th-century interpretations of Roberto Simonsen, Caio Prado Júnior, and Celso Furtado. The contributions of Geoffrey Hodgson and Ha-Joo Chang are used to discuss the concept of institutions and the process of institutional change. This study aims to contribute to the area of the history of economic thought, through the systematization of the interpretations of Brazil, qualifying their opinions and criticisms. The merit of this article is the combination of such literature. It is not an innovative work in the contemplation of the facts but in its interpretation. It was observed that the three interpreters distance themselves from a fatalistic bias, present historical examples of what Chang and Evans (2000) call “the constitutive role of institutions” and also demonstrate that the evolutionary process is path dependence.
Hypercultural behavior and aspects of leadership among undergraduate students
The present study aimed to investigate aspects of leadership and hypercultural behavior among business students in the emerging Knowledge Society of the 21st Century. From the emergence of the challenges of the 21st century with the so-called knowledge society that favors the increase of hyperculturality, the development of leadership aspects in undergraduate students to act with more assertiveness in this environment is discussed. In all, 347 undergraduate Business Administration students from the Universidade Federal de Pernambuco, in Recife, Pernambuco, Brazil, were interviewed. The resulting data were subjected to different statistical techniques. The results indicated that hyperculture has effects and acts in the development of capabilities that are of relevance for executives in the 21st Century such as leadership. The sociocognitive processes involved in this dynamic promote the Abnegation personality dimension.
As competências dos estudantes de graduação em Ciências Contábeis: validação de conteúdo e de face de um instrumento para a coleta de dados
Faced with new work dynamics, arising from technological advances and innovation, it becomes important to deepen knowledge about the skills acquired by accounting students during their university education process, in order to compare them with market requirements. The aim of the study was to adapt and validate a questionnaire to be used for data collection with Accounting students from an HEI located in Western Paraná. Methodological procedures included face and content validation of the questionnaire to be used. The research was carried out with 38 students from 02 classes, enrolled in the fourth and fifth year and applied in the second semester of 2022. The data were analyzed using Factor Analysis and the result demonstrated that the use of the referred instrument is feasible, based on the four competences defined in the model by Oliveira (2016).
Intangible Asset Management in the governmental area: An analysis of scientific production in national and international journals
The objective of this work is to identify the most relevant theoretical and practical notes of scientific production in national and international journals relevant to the management of intangible assets in the government area. Quantitative, descriptive and bibliographic research was carried out. Bibliometric research was carried out in online journals, on the topic of managing intangible assets and/or intellectual capital in Municipalities, States and Municipalities. Articles were searched in the Scopus -Periódicos Capes database, with the theme Intangible Asset Management in the Public Sector and Intellectual Capital Management in the Public Sector. A return of 1,004 articles was obtained using the words: Intangible Asset Management in the public sector and 2,840 Intellectual Capital Management in the public sector, which, after filters applied to the sample, remained 12 articles to be analyzed from descriptive analysis. Most studies focus on capital management carried out in higher education institutions. It is concluded that the study of intangible asset management in the governmental area is incipient and presents gaps to be deepened.
Investigação de práticas da liderança na gestão de organizações não governamentais pernambucanas
Este artigo tem como objetivo identificar o perfil de liderança de gestores das Organizações Não Governamentais – ONGs pernambucanas. A pesquisa é caracterizada como exploratória, através da coleta de dados por entrevistas semiestruturadas com os líderes e liderados das ONGs, e utilizando o método da análise de discurso para a interpretação dos dados coletados. Quanto aos resultados, foram identificados nas organizações características de liderança carismática, através da capacidade elevada de comunicação que permite direcionar a equipe aos objetivos. Ou mesmo, aspectos de liderança transacional que demonstram uma relação com os aspectos internos, acompanhamento das atividades, cumprimento das normas e monitoramento de erros e desvios cometidos pela equipe. Assim, ficou percebido também como algo em comum nas instituições pesquisadas uma relevante relação da liderança na gestão estratégica, principalmente a respeito do entendimento das competências essenciais ao comprometimento da equipe com a propagação da missão institucional.
Tax on great fortunes and its institution in Brazil
The general objective of the present study was to analyze the contributions of the great fortunes to global and regional economies. Based on surveys and similar studies, it reached relevant result that justifies the non-application of the tax after thorough analyses of several favorable and unfavorable opinions on the subject. The results found show that despite the short-term benefits that could arise from the application of the tax, make up the harm caused by its institution in the medium and long-term generating a drop in government collections.
Assessment of the repositioning of wine brands and their relationship with consumers
In a global and competitive environment, acting in a way to plan and execute strategic marketing will give companies greater power in the face of competitive challenges. Thus, this study seeks to identify brand positioning strategies in wineries, presenting an investigation through a systematic review. In view of the results found, the most diverse types of marketing strategies used by the wineries for positioning were perceived and it was noticed that the choice of strategies depended on the intended objectives of the wineries and the scenarios in which such organizations were found. In which the positioning of the winery brand is going beyond the characteristics of the wine product, encompassing factors such as sensations and experiences. The most innovative wineries are concerned with the proper positioning in the market, but these positioning strategies, despite being a global concern, are also defined at a local level.
Internationalization drivers of startups promoted by the innovation ecosystem of Florianópolis – SC
The aim of this work is to understand how an innovation ecosystem in an emerging country offers opportunities for startups to develop the necessary drivers for their internationalization. For this, it was decided to carry out a case study, which consisted of exploratory research, of a qualitative nature and cross-sectional time, in the ecosystem of Florianópolis in Santa Catarina. Ten organizations were identified, belonging to the innovation ecosystem of Florianópolis, which work promoting internationalization drivers in startups, namely: CELTA; MIDTEC; INSEED; SINOVA - UFSC; ACATE; IMPACT HUB; CERTI; AIESEC; INTERN-Brazil; SEBRAE - SC. Among the main actions developed are: realization of international missions; conferences, meetings and lectures and events with themes of internationalization for the public of startup entrepreneurs; training and capacity building on the subject; generation of international networking for companies; support with financial resources to internationalization projects; and recruitment of foreign interns to assist in internationalization projects.
Analysis of venture capital fund portfolios in Brazil
In recent decades, the Venture Capital (VC) industry has been gaining more and more prominence on the world stage and has caused profound changes in global capital markets, especially after the rise of Bigtechs, which in just ten years surpassed traditional industries. These capital-intensive companies have figured for decades as the most valuable companies on the globe. This protagonism was undertaken at the expense of generating technological innovation, combined with scalable, replicable models that allow for exponential growth. These companies competed for their markets solving major ordinary problems. All these companies have in common, the fact that they were financed by VC in their infancy, when they were still garage companies. This revolution was not restricted to the US and spread across the globe, led mainly by Europe and China in Asia. In Brazil, with a certain delay in relation to the USA market, the VC industry has been breaking consecutive records in investment volumes, which has increasingly attracted the attention of large global investors. It is undeniable that a large part of this success can be attributed to the acquisition of 99 by Didi in 2019, which created the first Brazilian unicorn, and placed the country definitively on the map of global VC managers. Despite all this development, it is noted that domestic managers are responsible for most investments in the industry, however they have a timid participation in investments in more mature stages. Therefore, the object of this research was to explore, through qualitative research, the main barriers encountered by domestic VCs to advance their participation in more mature ventures. Fortunately, this lack of participation in the more mature stages does not represent a threat to the Brazilian ecosystem, on the contrary, it is part of its evolution.
Regulatory asymmetry between financial institutions and payment institutions
This study aims to investigate the regulatory differences between the payment fintech and the financial institutions already established in the brazilian market. Through documentary research, it was analyzed the impacts of payment fintech companies on current models, as well as the factors that regulate financial institutions and payment institutions regarding the chart of accounts, documents sent to the Central Bank, and tax aspects. The financial statements of Banco Itaúcard S.A. and Cielo S.A. were analyzed. Those institutions represent, in terms of billing, the largest financial institution and the largest payment institution listed on B3, respectively. The results found reveal a more lenient regulation for payment institutions, as well as more favorable taxation and a smaller number of reports to the Central Bank. Given the advancement of payment institutions and the representativeness they have achieved in the market, it is expected that the regulatory aspects dedicated to them will increasingly approach those applied to traditional banks.
The Aerospace and Defense sectors are characterized by their importance for the national economy, both by their high scientific, technological and innovation content, and by high added value products. The Brazilian Air Force has a long history of research and development, through its research, development, and innovation institutions, and participates in activities to stimulate the defense industry, but the results achieved are below expectations, in view of its great technological potential. This fact led to the objective of this work, to present the Aeronautical Innovation System and the reasons that led to its creation, aiming at an effective management of innovation within the Brazilian Air Force, using a systemic governance model. This exploratory research used bibliographic and documentary research and survey as technical procedures, including interviews with people who had practical experiences with the problem. The results showed that Aeronautical Innovation System can be an adequate response to the problems of poor communication and coordination of the various research and development institutions involved, as it allowed a more effective management of the processes by structuring itself in a systemic way.