Brazilian Journal of Business最新文献_第9页

Investigation of methods and analysis techniques applied in investment projects in the composition of the capital budget in brazilian public banks 方法和分析技术应用于投资项目在巴西公共银行的资本预算组成的调查

Brazilian Journal of Business Pub Date : 2023-06-01 DOI: 10.34140/bjbv5n2-017

Hugo de Moraes Pinto, Cristiny Ventura, R. Lunkes, S. Petri

{"title":"Investigation of methods and analysis techniques applied in investment projects in the composition of the capital budget in brazilian public banks","authors":"Hugo de Moraes Pinto, Cristiny Ventura, R. Lunkes, S. Petri","doi":"10.34140/bjbv5n2-017","DOIUrl":"https://doi.org/10.34140/bjbv5n2-017","url":null,"abstract":"Em virtude da carência de estudos sobre o tema no Brasil e também da importância dos bancos públicos no desenvolvimento econômico-financeiro e social, o trabalho tem como objetivo identificar quais são os métodos e as técnicas de avaliação de projetos de investimento adotados e suas respectivas frequências de utilização na composição dos orçamentos de capital dos bancos públicos brasileiros. A partir de um referencial teórico levantado por um processo metodológico estruturado que visa mapear o conhecimento, denominado Proknow-C, elaborou-se um questionário com questões envolvendo os principais métodos e técnicas citados na literatura. O estudo se justifica por várias razões, entre elas podem-se destacar: (i) a contribuição para a literatura, já que se constatou a necessidade de estudos sobre o tema no Brasil; (ii) a importância dos bancos públicos no desenvolvimento econômico e financeiro das nações ao longo dos anos; (iii) a necessidade de aperfeiçoamento da gestão dos bancos, principalmente relacionada ao orçamento de capital. A gestão dos bancos tem impacto direto sobre a sociedade, pois os ganhos de competitividade têm reflexos nos demais setores econômicos e, principalmente, na zona de influência do banco. Os resultados apontam que a utilização e a frequência de utilização dos métodos e das técnicas de avaliação de investimentos na composição do orçamento de capital pelos bancos públicos brasileiros não se alinham por completo à literatura pesquisada. Alguns aspectos encontrados em estudos anteriores, tais como a existência de manuais ou de diretrizes de investimento, a frequência de utilização dos métodos mais recorrentes na literatura e das técnicas utilizadas para a definição da taxa de retorno não são empregados pela maioria dos bancos pesquisados.","PeriodicalId":339628,"journal":{"name":"Brazilian Journal of Business","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114572442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Economic and financial crime in the forestry industry – developed vs. developing countries 林业中的经济和金融犯罪——发达国家与发展中国家

Brazilian Journal of Business Pub Date : 2023-06-01 DOI: 10.34140/bjbv5n2-023

Adeline-Cristina Cozma, M. Achim, Andrada-Ioana Sabău

{"title":"Economic and financial crime in the forestry industry – developed vs. developing countries","authors":"Adeline-Cristina Cozma, M. Achim, Andrada-Ioana Sabău","doi":"10.34140/bjbv5n2-023","DOIUrl":"https://doi.org/10.34140/bjbv5n2-023","url":null,"abstract":"Wood is one of the most important natural resources, used in construction and fencing, art (artworks and musical instruments), household uses (utensils and hand tools), wooden toys, furniture, shipbuilding, fuel, and stationary. Therefore, deforestation is an indispensable process to our society. However, deforestation does not have to mean smaller forestland, as it should be accompanied by afforestation. But this does not happen, partially due to illegal deforestation, that raises the deforestation level much higher than the sustainable one, and partially due to laws that permit legal deforestation to be above the durable limit, obviously for economic and political reasons The aim of this paper is to study the differences in the influence that economic and financial crimes (corruption, shadow economy, and money laundering) have on the rate of deforestation in developing versus developed countries. Recent data (from 2012 to 2020) is used for 185 countries from all over the world, in order to obtain updated and relevant results. The practical use of the findings is given by their relevance in finding efficient, adapted, and effective solutions for unsustainable deforestation (legal or not), for pollution, and for a cleaner air and environment, and for a better understanding of this phenomenon, by addressing it differently according to the level of development of a country. Also, this research is an attempt to raise awareness upon illegal deforestation and corruption. The regressions applied to the database show that both developed and developing countries present a direct connection between economic and financial crime and the level of deforestation, but in developed countries the influence of economic and financial crime on deforestation is lower. Therefore, the focus in reducing the deforestation by reducing the economic and financial crimes rate should be on developing countries, where the levels of corruption, shadow economy, and money-laundering are higher, and so is the deforestation rate.","PeriodicalId":339628,"journal":{"name":"Brazilian Journal of Business","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122570691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A desconsideração da personalidade jurídica: sua evolução e as recentes alterações trazidas pela lei n. 13.874/2019 无视法律人格:其演变和第13.874/2019号法律最近带来的变化

Brazilian Journal of Business Pub Date : 2023-06-01 DOI: 10.34140/bjbv5n2-015

Guilherme Gustavo Vasques Mota, M. G. Rodrigues

引用次数: 0

Relationship between the degree of market orientation and the business geographical scope: the case of the spanish company at the end of the 20th century 市场导向程度与经营地域范围的关系:以20世纪末的西班牙公司为例

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-009

Olga Bocigas Solar, Alfonso P. Fernández Del Hoyo

引用次数: 0

Correlación entre la información revelada y los procedimientos contables en los acuerdos de concesión de servicios 服务特许协议中披露的信息与会计程序之间的相关性

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-010

Julio Ernesto Mora Aristega, Eduardo Enrique Galeas Guijarro, R. Angulo, Carlos Alberto Menéndez Marquínez

{"title":"Correlación entre la información revelada y los procedimientos contables en los acuerdos de concesión de servicios","authors":"Julio Ernesto Mora Aristega, Eduardo Enrique Galeas Guijarro, R. Angulo, Carlos Alberto Menéndez Marquínez","doi":"10.34140/bjbv5n2-010","DOIUrl":"https://doi.org/10.34140/bjbv5n2-010","url":null,"abstract":"La investigación se desarrolló en las empresas públicas locales que celebraron un acuerdo con otra entidad (concedente) para proporcionar servicios que dan acceso público a importantes recursos económicos y sociales; la característica común a todos los acuerdos de concesión de servicios es que el operador recibe un derecho y asume, simultáneamente, una obligación de proporcionar servicios públicos; en este contexto se aplicó una investigación cuantitativa de tal forma que se plantearon preguntas al personal de las entidades que se encuentra inmersas en la temática , a través de esta información se llegó a resultados que indican que las empresas tienen este tipo de concesiones, pero que la información que revelan no es total, por tal razón pierde los atributos de veracidad y oportunidad; además se estableció como conclusiones que los entidades públicas a través de su ente rector que es gobierno, mismo que ha introducido acuerdos de servicio contractuales para atraer la participación del sector privado en el desarrollo, la financiación, la operación y el mantenimiento de dichas infraestructuras, debe aplicar controles que permitan obtener los mejores beneficios para ambas partes en pro de relaciones fructíferas de trabajo y cumplir el objetivo para el cual fueron suscritos.","PeriodicalId":339628,"journal":{"name":"Brazilian Journal of Business","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114263280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Responsabilidade social empresarial: ética nos negócios 企业社会责任:商业道德

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-008

Valério Vitor Bonelli, P. Alves

引用次数: 0

Planejamento Empreendedor no Agronegócio 农业综合企业的创业规划

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-006

Denilda Caetano De Faria, R. A. Oliveira

引用次数: 0

El pensamiento crítico en los estudiantes de séptimo grado de la escuela “Ángel Duarte Guarnizo” del Cantón Samborondón, provincia del Guayas, período 2021-2022 2021-2022年瓜亚斯省samborondon州“angel Duarte Guarnizo”学校七年级学生的批判性思维

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-007

Jacqueline Maribel Mera Montes

{"title":"El pensamiento crítico en los estudiantes de séptimo grado de la escuela “Ángel Duarte Guarnizo” del Cantón Samborondón, provincia del Guayas, período 2021-2022","authors":"Jacqueline Maribel Mera Montes","doi":"10.34140/bjbv5n2-007","DOIUrl":"https://doi.org/10.34140/bjbv5n2-007","url":null,"abstract":"La comprensión de lectura será siempre el punto de inicio para acceder al pensamiento crítico donde muchas investigaciones direccionan sus objetivos y metas para logar mejor nivel de desempeño de los estudiantes. La principal tarea de la escuela en la actualidad es proveer herramientas capaces para pensar de manera libre y honesta, para de esta condición, cultivar la convicción, entre los estudiantes, de que sí es posible cambiar el mundo. El objetivo del presente estudio se fundamenta en realizar un diagnóstico que permita evaluar los estados del pensamiento crítico en estudiantes de séptimo grado de la escuela “Ángel Duarte Guarnizo” del cantón Samborondón. El método empleado fue el analítico descriptivo que facilitó desarrollar un análisis interpretativo de acuerdo con los resultados arrojado en dicha indagación. La población objeto estudio son los alumnos que cursan primer año de secundaria básica que suman un total de 25 niños, empleando un muestreo por conveniencia que es una técnica de muestreo no probabilístico. La fiabilidad del instrumento fue de 0.703 alfa de Cronbach basada en elementos estandarizados. Entre los resultados más representativos se consideró el uso del sentido lógico y abstracto en la lectura siendo considerado de inadecuado que reflejó el 72%, y un 16% que lo valoró ni adecuado ni inadecuado denotando el deficiente interés de los estudiantes en la lectura. Se concluye que la lectura crítica hace referencia a una lectura cuidadosa, activa, reflexiva y analítica que se tiene que lograr como estrategia de aprendizaje.","PeriodicalId":339628,"journal":{"name":"Brazilian Journal of Business","volume":"26 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116845146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Shadow Economy. A Bibliometric Approach 影子经济的决定因素。文献计量学方法

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-005

Sandra Clément, E. Mara, M. Achim, Mihaela Postea

{"title":"Determinants of Shadow Economy. A Bibliometric Approach","authors":"Sandra Clément, E. Mara, M. Achim, Mihaela Postea","doi":"10.34140/bjbv5n2-005","DOIUrl":"https://doi.org/10.34140/bjbv5n2-005","url":null,"abstract":"This paper performs a systematic literature review on the shadow economy and its determinants based on a bibliometric approach. Based on VosViewer and Web of Science, we identified various drivers of the shadow economy that we clustered into three categories: (1) economic factors, (2) political and institutional variables, and (3) social factors. In the last decades, the increasing role of social factors is significant for the flourish of the shadow economy. This analysis underpins the importance of recent shadow economy determinants such as immigration, cybercrime, happiness, culture, education, and religion – not enough studied and subjected to the public attention. It turns out that the determinants of the shadow economy depend not only on economic and political aspects such as unemployment, foreign direct investment, tax burden, or even the quality of government but also on social aspects such as happiness, culture, inequality, and religion. Based on these findings, the regulation of the shadow economy must be started by governments with reconsidering the measures and taking into account the social aspects, which can be a possible key to restrain this phenomenon. It is obvious that not all social drivers can be influenced by the government, but they can be promoted and deliberately focused with the help of grants or different social programs.","PeriodicalId":339628,"journal":{"name":"Brazilian Journal of Business","volume":"384 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132305459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Certificação Rainforest Alliance em chocolates e cafés comercializados nos municípios de Ouro Fino e Pouso Alegre 在欧罗菲诺和普索阿雷格里市销售的巧克力和咖啡的雨林联盟认证

Brazilian Journal of Business Pub Date : 2023-05-15 DOI: 10.34140/bjbv5n2-011

Ana Paula Nunes Felix, M. Dutra

引用次数: 0