{"title":"Retornos anormais no mercado de capitais – como os eventos impactam os preços?","authors":"Tiago Ramos Wohlemberg, Udo Strassburg","doi":"10.7769/gesec.v14i10.2440","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.2440","url":null,"abstract":"Este estudo teve por objetivo a realização de uma revisão sistemática da literatura nacional e internacional sobre eventos que influenciam o aparecimento de retornos anormais nos preços dos ativos nos mercados de capitais com intuito de se analisar e compreender o estado da arte da literatura sobre o tema e como eventos similares entre si e também diferentes afetam os mercados, em especial quanto ao comportamento dos investidores e eficiência desses mercados. A revisão sistemática tomou por base artigos coletados nos bancos de dados SPELL (nacional) e Scopus (internacional) e foi conduzida por meio uma etapa de levantamento quantitativo do perfil dos estudos e posteriormente uma etapa de meta-síntese dos resultados destes. Os resultados obtidos demonstraram que maior parte dos estudos utilizam a metodologia de estudo de eventos para verificar a presença de retornos anormais causados por eventos geradores de informação. Quanto aos eventos com potencial para causar retornos anormais estudados, houve grande diversificação tanto nos estudos nacionais, quanto internacionais. Predominaram-se estudos pautados em bases conceituais (não teóricas), apesar de muitas vezes remeterem a aspectos das Finanças Comportamentais ou eficiência de mercado. Os estudos apresentaram pluralidade de resultados em relação à eficiência de mercado pois alguns evidenciaram continuidade dos preços e outros, descontinuidade, portanto, fugindo de padrões de eventos que se atrelem claramente a eficiência ou ineficiência dos mercados. Estudos pautados nas Finanças Comportamentais permitiram verificar que as alterações nos preços causadas pelos eventos analisados foram de curta duração e posteriormente total ou parcialmente revertidas.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135013487","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}
María del Rosario Reyes-Santiago, Patricia Soledad Sánchez-Medina
{"title":"Estrategias de ajuste empresarial ante el COVID-19 en pueblos mágicos de Oaxaca, México","authors":"María del Rosario Reyes-Santiago, Patricia Soledad Sánchez-Medina","doi":"10.7769/gesec.v14i10.2870","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.2870","url":null,"abstract":"La pandemia de COVID-19 presentó una amenaza sanitaria y empresarial para la supervivencia de los negocios familiares. Para facilitar el ajuste durante tiempos críticos las empresas familiares desarrollan estrategias a fin de lograr la sustentabilidad de la organización. Esta investigación analiza, desde la teoría de negocios familiares sustentables: 1) el grado de impacto del Covid-19 en cuanto a la enfermedad y muerte de las partes interesadas de la organización, 2) estrategias de ajuste y 3) el tiempo estimado que las estrategias han ganado para la sobrevivencia de la organización como parte de la sustentabilidad del negocio familiar. Se aplicó un cuestionario estructurado a 98 negocios familiares de dos pueblos mágicos de Oaxaca, México. Con la información obtenida se realizaron correlaciones y regresiones. En la investigación se evidencia la relación entre la disrupción por Covid-19 y las estrategias de ajuste para superarla. También se muestra la relación entre estrategias de ajuste y la supervivencia del negocio familiar después del Covid-19 en el corto y mediano plazo.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134907124","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}
Dane Block Araldi, Jerson Vanderlei Carús Guedes, Luís Eduardo Panozzo, Victor Mouzinho Spinelli, Ivan Ricardo Carvalho, José Antonio Gonzales Silva, Marta Gubert Tremea, Deivid Araújo Magano
{"title":"Identification and impact of Atractomerus pitangae: a new pest on Rio Grande Cherry seeds (Eugenia involucrata)","authors":"Dane Block Araldi, Jerson Vanderlei Carús Guedes, Luís Eduardo Panozzo, Victor Mouzinho Spinelli, Ivan Ricardo Carvalho, José Antonio Gonzales Silva, Marta Gubert Tremea, Deivid Araújo Magano","doi":"10.7769/gesec.v14i10.3074","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.3074","url":null,"abstract":"This study aimed to identify the insects which consumes Eugenia involucrata seeds and to evaluate the potential for damage to the seeds as well as the food substrate consumed by the attack. To obtain the data, a collection of fruits was carried out at the Forestry Research Center (FEPAGRO / Florestas) in the municipality of Santa Maria, RS, being conducted at the UFSM crop protection department. After seed processing were separated into healthy seeds and damaged seeds (those that contained an emergence hole for the insect). As for the analyzed seeds, there were a total of 3287 seeds, of which 1998 were healthy (60.08%), 1289 damaged seeds (39.2%) and a loss of substrate consumed of 7.65 g per seed, corresponding to a damage level of 39.98% of the food mass. It was found a high rate of predation in the seeds, which became unsuitable for the propagation of the plant. In this study, Atractomerus pitangae, associated with the predation of Eugenia involucrata seeds, was registered for the first time in southern Brazil.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135013628","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}
Ricardo de Moraes E Soares, Paula Heliodoro, Vanda Martins
{"title":"The neutrality principle and the economic efficiency of tax policy: an exploratory study of the legal-economic approach","authors":"Ricardo de Moraes E Soares, Paula Heliodoro, Vanda Martins","doi":"10.7769/gesec.v14i10.2715","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.2715","url":null,"abstract":"This study explores the relationship between economic efficiency and the principle of fiscal neutrality and seeks to analyse the application of these concepts in public policy. Economic efficiency is considered one of the main objectives of tax policy and aims at the optimal allocation of public resources. The principle of neutrality seeks to avoid, in response to the effect of tax law enforcement, the existence of distortions in the economy and agents' behaviour. Legal-economic analysis is used to evaluate tax policies, considering the impact of legal rules on decisions and preferences. On the other hand, harmonising efficiency and neutrality criteria are currently considered a real challenge and essential for an exemplary implementation of tax policy. However, it is recognised that no tax is entirely neutral and ex-ante and ex-post analysis is critical to assessing the effectiveness of tax policies.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134906597","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}
{"title":"The effect of core exercise program on vertical jump, speed, agility and strength parameters in junior male soccer players","authors":"Tahir Volkan Aslan, Muhammed Zahit Kahraman","doi":"10.7769/gesec.v14i10.3065","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.3065","url":null,"abstract":"This study was conducted to investigate the effect of core exercise program on vertical jump, speed, agility and strength parameters in junior male soccer players. In the study, pretest-posttest control group design, one of the experimental models of quantitative research method, was used. The experimental group of the study consisted of 12 male soccer players (X̄year: 12,16±,83) who underwent core exercise 3 days a week for six weeks in addition to regular soccer training, while the control group of the study consisted of 12 male athletes (X̄year: 12,25±,62) who underwent only regular soccer training. Leg strength, core strength, vertical jump, 30 m sprint and agility tests were administered to the athletes who voluntarily participated in the study before and after six weeks of training. The normality level of the data was determined by Shapiro-Wilk test. Independent Sample T Test for independent groups and Paired Sample T Test for dependent groups were used to analyze the normally distributed data. According to the findings of the study, there was a statistically significant difference between the pre-test - post-test measurement values of all performance tests of the experimental group and core strength, vertical jump, 30 m sprint and agility tests of the experimental and control groups (p<0.05), while no significant difference was found in the control group (p>0.05). According to the results of the study, it can be said that the core exercise program applied to male football players has positive effects on the development of vertical jump, speed, agility and strength parameters.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134906775","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}
{"title":"Tiktok’s effect on english vocabulary learning: an empirical study of English major curriculum","authors":"Du Thanh Tran","doi":"10.7769/gesec.v14i10.2869","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.2869","url":null,"abstract":"TikTok is a famous social networking site in Vietnam and throughout the world. Although several research on social media platforms has been undertaken for educational objectives, there are currently very few studies on TikTok. The purpose of this study is to determine the impact of TikTok on vocabulary learning of English Major students at Thu Dau Mot University, Vietnam as well as the attitudes of students and teachers about TikTok in learning vocabulary and developing other language abilities. The study involved 122 participants, and data were gathered using questionnaires, controlled experiments, tests (pre- and post-test), and organized interviews with students and teachers. The results suggest that survey participants thought TikTok was a good tool for learning English. It was also discovered that using videos on the TikTok platform as an English learning approach improved students' capacity to retain English vocabulary. This study aims to give insights into the possibilities of utilizing TikTok as a tool for learning English vocabulary as well as developing other language abilities.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134906915","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}
{"title":"Problem-cognitive task - instrumental resource of pedagogical design in increasing the quality of university education","authors":"Mykola Kondrashov Mykolayovich, Nataliia Chuvasova Oleksandrivna, Mykhailo Chuvasov Olegovich, Katerina Kondrashova Gennadyevna, Valentina Motorina Grigorievna, Nataliia Volkova Valentynіvna, Iryna Krasiuk Oleksandrivna","doi":"10.7769/gesec.v14i10.2746","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.2746","url":null,"abstract":"The article reveals the phenomenon of a problem-cognitive task as an instrumental resource of pedagogical design and a mechanism for improving the quality of training future teachers for professional activities; a program of experiential learning based on the principles of a problem-based approach, pedagogical conditions that ensure its effectiveness, and experimental verification of the productivity of the methodology and technology for using a problem-cognitive task in the educational process of higher education. The basis of the obsession with experiential learning was the \"Workshop for solving problem-cognitive tasks\", which provides for the development and consolidation of future teachers' skills: to analyze the conditions and requirements of the task; draw up a plan for its solution; to structure the model of the task-problem situation; apply general logical and general subject methods, heuristic methods for solving problem-cognitive tasks; analyze and evaluate the results.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135166842","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}
Carlos Vidal Tovar, Gerardo González Tejedor, Yimy Gordon Hernández, Martha Padilla Santamaria, Harold Valle Fuentes
{"title":"Components of intellectual capital for the research process in higher education institutions","authors":"Carlos Vidal Tovar, Gerardo González Tejedor, Yimy Gordon Hernández, Martha Padilla Santamaria, Harold Valle Fuentes","doi":"10.7769/gesec.v14i10.2770","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.2770","url":null,"abstract":"The intellectual support variables used within the investigative process in Higher Education Institutions were characterized. Research with a quantitative, positivist, analytical approach, field designs, in a non-experimental, transversal or transactional way, descriptive type. The study population group is made up of vice-rectories of the research area, coordinations, headquarters or leaders of the research area, who are in charge of the management and viability of the research processes in 7 universities of Cartagena de Indias, survey, an instrument was used with alternatives of closed Likert-type answers, the Statistics of the data was Descriptive systematized in Microsoft Excel, SPSS and R.3.2.3. It is allowed to show that there is not a sufficient amount of economic resources available to carry out research, Relationships with both companies and other government institutions must be strengthened to develop investigative processes that entail producing intellectual material. As well as implementing methodologies to increase and strengthen knowledge networks; as well as virtual repositories.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135268110","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}
Alexius Viktor Andrade Freund, Antônio Carlos Magalhães Da Silva
{"title":"Modelo para apreçamento de Fundos de Investimento em Direitos Creditórios (FIDCs)","authors":"Alexius Viktor Andrade Freund, Antônio Carlos Magalhães Da Silva","doi":"10.7769/gesec.v14i10.3049","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.3049","url":null,"abstract":"Este trabalho apresenta um modelo binomial, que utiliza o conceito de opções compostas, para apreçamento das diversas classes de cotas que compõem um Fundo de Investimento em Direitos Creditórios (FIDC). Diante de um setor com pouca liquidez, como é o caso do setor de securitização no Brasil, onde a pouca negociação de cotas não permite que o preço reflita de forma correta a percepção do mercado sobre as expectativas futuras envolvendo diversos fatores de risco, a questão do apreçamento se torna imprescindível para os agentes do mercado, como gestores, investidores e reguladores. Entretanto, não identificamos na literatura acadêmica, tanto internacional quanto nacional, um trabalho que utilizasse modelos de opções compostas e binomial no apreçamento de operações de securitização. Dessa forma, este estudo visa a contribuir com o mercado de securitização, ao desenvolver um modelo de apreçamento com flexibilidade para replicar as características específicas dos FIDCs, de modo a refletir com maior grau de realidade a estrutura do fluxo de pagamentos. Os resultados obtidos com o modelo foram aferidos, sendo comparados com outros modelos de apreçamento conhecidos da literatura acadêmica, e com um modelo de simulação, tendo sido considerados satisfatórios. O modelo foi então aplicado no apreçamento das classes de cotas de um FIDC com perfil específico, realizando-se, em conjunto, análise de sensibilidade de diversos fatores que poderiam influenciar nas rentabilidades dessas cotas.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135315911","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}
Tanaiane Beatriz Spoti, Vera Mariza Henriques de Miranda Costa, Ednilson Viana, Creusa Sayuri Tahara Amaral
{"title":"Percepção de usuários de um sistema de coleta automatizada de resíduos sólidos urbanos em cidades da região sul do Brasil","authors":"Tanaiane Beatriz Spoti, Vera Mariza Henriques de Miranda Costa, Ednilson Viana, Creusa Sayuri Tahara Amaral","doi":"10.7769/gesec.v14i10.3044","DOIUrl":"https://doi.org/10.7769/gesec.v14i10.3044","url":null,"abstract":"O objetivo deste trabalho é avaliar a percepção de gestores e moradores sobre os benefícios, vantagens e dificuldades de implantação de um sistema automatizado de coleta de resíduos sólidos domiciliares. A metodologia utilizada para este fim foi uma pesquisa de campo, que analisou três locais na região sul do Brasil, nos quais foram implantados sistemas automatizados. Os moradores foram indagados sobre a limpeza da via, frequência de coleta dos contêineres, distância a percorrer até os contêineres. Como resultados verificou-se que o sistema de coleta automatizada foi bem avaliado pela maioria dos moradores e por gestores das cidades analisadas, considerado eficiente, por apresentar custos viáveis, propiciar melhora da limpeza das vias e proporcionar aos trabalhadores, que operam o sistema, mais segurança e qualidade no trabalho. Constatou-se que o apoio e a conscientização da população são necessários para diminuir o vandalismo dos que depredam os contêineres e também de catadores de lixo que, muitas vezes, espalham o lixo dos contêineres em busca de material para reciclagem. A ação dos governantes, em parceria com a população e com empresas, pode tornar o processo de coleta de RSU um ciclo virtuoso de recuperação de valor dos resíduos sólidos urbanos.","PeriodicalId":42091,"journal":{"name":"Revista de Gestao e Secretariado-GeSeC","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135322545","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}