Revista de Gestão Social e Ambiental最新文献

{"title":"Special Education and Field Education: Literary Review","authors":"Renata Natalina Carvalho, Talita Silva Perussi Vasconcellos","doi":"10.24857/rgsa.v18n8-128","DOIUrl":"https://doi.org/10.24857/rgsa.v18n8-128","url":null,"abstract":"Objective: Recognizing the importance of the rural education process from the perspective of educating people with disabilities, this study sought to understand what Brazilian literature in recent years on the subject offers us. \u0000  \u0000Theoretical Framework: Seeks to bring legislative evolution in search of knowledge about the transversality of special education. \u0000  \u0000Method: The bibliographic survey was carried out in the periodic databases CAPES, Scielo and in the productions made available by GEPEC - Group of Studies and Research in Rural Education at UFSCar. In order to analyze the selected research, the method consisted of quantitative and qualitative, dividing the process into categories for verification and discussion. \u0000  \u0000Results and Discussion: The analysis procedures allowed us to conjecture that studies in the area are scarce and to highlight that the increase in research that focuses on these aspects is important. \u0000  \u0000Implications of the Research: The research allowed us to understand the scenario of Brazilian studies on special education in the field. \u0000  \u0000Originality/Value: The study brought contributions to future research, providing an overview of how Brazilian research still needs to answer questions on the topic.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"33 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141346222","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 Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud","authors":"Tri Purwani, Harto Listijo, Ika Listyawati, Rahmat Budi Santoso","doi":"10.24857/rgsa.v18n9-103","DOIUrl":"https://doi.org/10.24857/rgsa.v18n9-103","url":null,"abstract":"Purpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period.\u0000 \u0000Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity, rationalization, and capability as the key factors contributing to financial report fraud. The role of the audit committee and leverage is also examined in the context of their potential influence on financial reporting integrity.\u0000 \u0000Method: This research uses a sample of 144 companies selected through purposive sampling techniques. Secondary data obtained from financial reports were analyzed using logistic regression analysis, facilitated by the EViews 10 software application.\u0000 \u0000Results and Conclusion: The results show that fraud diamonds do not have a significant effect on financial report fraud. In contrast, audit committees exhibit a negative effect, indicating that stronger audit committees reduce the likelihood of financial report fraud. Leverage demonstrates a positive effect, suggesting that higher leverage increases the propensity for financial report fraud in Indonesian financial companies. The findings highlight the importance of an optimal audit committee in minimizing fraudulent activities in financial reporting.\u0000 \u0000Originality/Value: This research contributes to the existing literature by providing empirical evidence on the roles of fraud diamonds, audit committees, and leverage in financial report fraud within the context of Indonesian financial companies. It underscores the critical function of audit committees in mitigating fraudulent practices, offering valuable insights for regulators, practitioners, and policymakers aiming to enhance the integrity of financial reporting.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"33 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141347978","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":"Interdisciplinary Records in Agrarian Settlements of The Upper Sergipe Hinterland: Community-Based Tourism As An Economic Alternative","authors":"Daniela Rollemberg Lopez Martinez, Maria José Nascimento Soares, Camilo Rafael Pereira Brandão, T. S. C. Bezerra","doi":"10.24857/rgsa.v18n8-144","DOIUrl":"https://doi.org/10.24857/rgsa.v18n8-144","url":null,"abstract":"Objective: To analyze the historical and socio-environmental context in which the riverside dwellers and communities of the Upper sergiano hinterlands are inserted, the possibilities and tourist potential of the region. \u0000  \u0000Method: a bibliographic review was carried out from the survey of historical documents in the databases of Scientific Electronic Library Online - Scielo, Google School, and capes repository from the following searchers: Riverside Community; Agrarian Settlements; Alto Sertão Sergipano; Tourist Territorialities; Community-Based Tourism and Sustainable Development. \u0000  \u0000Notes and conclusion: Starting from the historical review carried out by the authors, Alto Sertão has exuberant natural scenarios, highlighting also in cultural diversity, crafts and regional gastronomy. Although the locus of the research is made up of traditional riverside communities and agrarian settlements, it is denoted the hegemony of conventional tourism over community-based tourism in the region, due to the absence of consistent public policies, combined with the socioeconomic complexity of the semi-arid region. \u0000  \u0000Implications of the research: It highlights the tourist territorialities of the agrarian settlements of Alto Sertão as an economic alternative for the traditional riverside communities, emphasizing the importance of the organization for coping with the negative impacts of conventional tourism and its role in the management of the local tourist activity. \u0000  \u0000Originality: Contributes to the discussion of strengthening the tourist activity in a sustainable and inclusive way in the settlements of Alto Sertão Sergipano.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"36 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141348453","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":"Cultural Sustainability: Reflections on The Social Formation of Panambi/RS in The Light of Lutheranism","authors":"Jeferson Grosse Hardt, Tarcisio Dorn de Oliveira, Airton Adelar Muller, Daniel Claudy da Silveira, Daniel Hedlund Soares das Chagas, Anderson Mantei","doi":"10.24857/rgsa.v18n8-106","DOIUrl":"https://doi.org/10.24857/rgsa.v18n8-106","url":null,"abstract":"Objective: The objective of this study is to understand German colonization in Panambi, a city located in the Northwest of the State of Rio Grande do Sul, by understanding it as a complex process that involves a variety of historical, economic, social, political and cultural factors of varied dimensions that intertwine to shape the unique character of the city in the light of Lutheranism. \u0000  \u0000Theoretical Framework: Protestantism played a significant role in the formation of the developmental spirit in the South of Brazil, particularly in the 19th and early 20th centuries. The Colonies in the South of Brazil and Lutheranism are deeply interconnected, mainly through German immigration, given that these immigrants brought with them cultural, religious and social practices that significantly shaped the region. \u0000  \u0000Method: The research follows methodological paths of an applied nature and a qualitative approach. Regarding procedures, a bibliographic review, documentary research and case study are used. Data interpretation is anchored in categorical content analysis. \u0000  \u0000Results and Discussion: The research results point to local development, the emergence of companies, with community ties strengthening the tripod: religion, school and work. A process of cultural identification in the municipality had strong German influences, from the religious Lutheranism, focused on the world of work. This journey contributed to the strengthening and dissemination of a social imaginary that reinforces the relationship between colonization and the Lutheran Church, and, associated with it, the school, which sustains and preserves German culture, generating “Germanness”. Thus, this peculiarity lived and experienced by the social agents who colonized Panambi, created a social system that, although in constant adaptation, maintains the relationship between Germanness, church, entrepreneurship to boost local development. \u0000  \u0000Originality/Value: This study contributes to the literature by addressing the sociocultural formation of the city of Panambi, given that this development shapes the unique characteristics of the city, influencing its growth, urban structure, social dynamics and cultural identity.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"37 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353517","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":"Prospective of Management and Supervision in Latin American Education","authors":"J. Bernate, Henry Babativa, Pedro Urrea, Rubén Daza, Ingrid Fonseca, Alieth Perilla","doi":"10.24857/rgsa.v18n7-143","DOIUrl":"https://doi.org/10.24857/rgsa.v18n7-143","url":null,"abstract":"Purpose: Reflect on the approach to topics such as educational supervision, educational management, the importance of these aspects and the guidelines that currently govern this type of processes, likewise the importance lies in demonstrating the importance of this process in current education ensuring that children and young people in all countries have quality education. \u0000  \u0000Methodology: The methodology of the article is based on the reflective qualitative method. Sánchez Silva (2005) defines it as follows: “The reflective tradition privileges values, norms and creates patterns of behavior that favor an analytical and critical attitude aimed at reviewing and evaluating ideas, assumptions, theories and conventional methods” (p.116). Furthermore, according to Edmund Husserl (cited by Menéndez, 2012), reflection is fundamental in phenomenology, being one of its main tasks to analyze experiences in an organized way. \u0000  \u0000Results and Conclusions: Raise awareness about the importance of assigning suitable people to these positions, ensuring that they fulfill the responsibilities they acquire and also training teachers and directors in everything that educational supervision brings with it so that they can take decisive and participatory roles. since all types of opinions must provide significant elements. Furthermore, within the general guidelines in current education, it must be taken into account that this is an instrument of public policy that is based on the general law of the system, generating in turn a motivation and a direct relationship of the topics discussed since the The main element is the teacher, thus generating the necessary changes to provide students with quality education. \u0000  \u0000Implications: This research provides implications for educational and government policies to continue strengthening Educational Supervision and Management policies in Latin America. \u0000  \u0000Originality/value: This research offers novelty by reflecting on how public policies impact educational supervision and management in Latin American institutions.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"35 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353850","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 Moderating Effect of Gender Diversity on the Relationship Between Corporate Governance and Company Performance: Findings from the Tunisian Stock Exchange","authors":"S. Mahfoudh, Takwa Abdallah, Estabrak Ismael Hama Murad Al Gaf","doi":"10.24857/rgsa.v18n7-136","DOIUrl":"https://doi.org/10.24857/rgsa.v18n7-136","url":null,"abstract":"Purpose: This research aims to argue that the inconclusive evidence of the relationship between corporate governance and performance may be due to the moderating effect of gender diversity on the board.\u0000 \u0000Design/methodology/approach: The study is based on a sample of 16 companies listed on the Tunisian Stock Exchange (BVMT) over the period 2009-2021. A moderating regression analysis inspired this research.\u0000 \u0000Findings: Specifically, corporate governance appears to have a positive effect on firm performance only in countries with above-average board diversity. The effect of corporate governance on performance decreases as board diversity decreases. The results are robust to different measures of board gender diversity and firm performance, changes in estimation methods, changes in sample structure, and tokenism.\u0000 \u0000Originality/value: This article extends the existing literature by examining the moderating effect of gender diversity on boards of directors on the relationship between corporate governance and firm performance.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"34 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353858","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":"Performance Management System Design and Implementation: Best Practices and Challenges","authors":"Lifang Zheng, D. Ali","doi":"10.24857/rgsa.v18n7-114","DOIUrl":"https://doi.org/10.24857/rgsa.v18n7-114","url":null,"abstract":"Purpose: This study delves into the intricacies of performance   management   system design and implementation within chinese organizations, drawing   parallels with the challenges faced   by the various other countries commerce and sectoral Associations (AACCSA).\u0000 \u0000Theoretical reference: As china emerges as a global economic powerhouse, its diverse business landscape, influenced   by cultural, economic, and regulatory factors, presents unique challenges and opportunities in optimizing organizational efficiency through effective performance management.\u0000 \u0000Method: The research employs a mixed- method approach, combining qualitative and quantitative data from chinese   organizations   to explore practices, challenges, and attitudes towards performance management.\u0000 \u0000Result and conclusion:    The discussion   interprets   finding, highlighting   strengths and areas for improvement   within   AACCSA’s   performance   management.\u0000 \u0000Implication: The study reveals a balances gender distribution and a mature workforce within AACCSA, coupled with a highly educated and experienced   employee base.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"139 38","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350790","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":"Efforts to Prevent Hypertension in The Kaili Tribe Community","authors":"Mustaqima, R. Thaha, Muhammad Syafar","doi":"10.24857/rgsa.v18n7-127","DOIUrl":"https://doi.org/10.24857/rgsa.v18n7-127","url":null,"abstract":"Background: Hypertension causes many risks of premature death. The increase in hypertension sufferers in Palu City continues to fluctuate every year, the latest data for 2022 is that the number of hypertension sufferers is 7,848 cases and is in first place on the list of the highest non-communicable diseases. Based on medical record reports from the community health center, most of those suffering from hypertension complications from Kaili ethnic backgrounds are caused by lifestyle.\u0000 \u0000Objective: This study aims to analyze efforts to prevent hypertension in the Kaili tribe community.\u0000 \u0000Method: The type of research is qualitative research with an ethnographic approach. Data collection using independent interviews and observations. The research informants were 12 informants who were determined using the snowball sampling technique.\u0000 \u0000Results: The research results show that the Kaili tribe community accepts health values in preventing hypertension through health activities such as Posbindu PTM and Sehat Friday, involving various parties. The general health protection norm is 5-30 minutes of light to heavy physical activity every day. The culture of consuming local fruit, such as bananas, is still strong with an average of 1-2 fruits per day, but the pattern of vegetable consumption is good even though there is an inappropriate habit of cooking vegetables with coconut milk. Routine health checks are carried out 1-3 times a month, including general examinations, blood pressure, blood sugar, urine and counseling.\u0000 \u0000Conclusion: Suggestions for the Kaili tribe community to actively participate in health programs, so that they are aware, independent and able to avoid hypertension from an early age.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354190","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 Nature of the Role of the Prosecutor's Office in Preventing Corruption in Maluku Province","authors":"Andi Darmawangsa, Sufirman Rahman, La Ode Husen, Kamal Hidjaz","doi":"10.24857/rgsa.v18n7-118","DOIUrl":"https://doi.org/10.24857/rgsa.v18n7-118","url":null,"abstract":"Objective: The aim is to emphasize the vital role of grassroots development, especially in villages, in bolstering the local economy and fueling national economic progress. This is supported by the third nawacita program, which prioritizes regional and village development within Indonesia's unitary state structure. Law Number 11 of 2021 clarifies prosecutorial functions, empowering the Attorney General to recover assets from criminal activities and allocate them appropriately.\u0000 \u0000Theoretical framework: Law Number 11 of 2021 amends Indonesia's prosecutorial system, granting prosecutors autonomy and authority to recover assets from criminal activities. Concurrently, the management of village funds, governed by the Village Law, faces corruption challenges, prompting the Maluku High Prosecutor's Office to implement preventive measures like the CIA system. This study aims to evaluate the office's efforts in combating corruption in village funds, recognizing Indonesia's development starts at the grassroots to bolster the national economy.\u0000 \u0000Method: Empirical sociological (field) research that examines the reality of law in society, focusing on the gap between expectations and reality in the legal field. Meanwhile, normative research examines norms, principles, theories and comparative law. The author combines these two types of research in this study, with a qualitative approach.\u0000 \u0000Results and conclusion: Prosecutors in Maluku Province play a role in corruption prevention by carrying out a range of actions under the law, including investigation, prosecution and execution of court decisions. They also form government safeguarding teams, provide supervision, and implement programs such as Jaksa Masuk Desa. Prosecutors receive complaints from the public as part of their commitment to curbing corruption. Factors such as legal knowledge, legal awareness, community culture, and the substance of the law influence the AGO's role in corruption prevention efforts in Maluku.\u0000 \u0000Originality/value: This research is expected to contribute thoughts and considerations for the Attorney General's Office, especially in the Maluku High Prosecutor's Office, regarding its role in preventing criminal acts of corruption in the management of village funds in Maluku Province.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"57 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353351","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":"Tax Culture in the Tax Evasion of Micro-Enterprises During the Post-COVID-19 Period, in Southern Peru","authors":"Jorge Jinchuña Huallpa, Luís Enrique Fernández Sosa, Javier Pedro Flores Arocutipa, Ninfa Dalila Carrizales Garabito","doi":"10.24857/rgsa.v18n7-149","DOIUrl":"https://doi.org/10.24857/rgsa.v18n7-149","url":null,"abstract":"Purpose: This research aimed to analyze the effect of tax culture on tax evasion by microentrepreneurs of the trade associations of the department of Tacna, southern Peru, during the post-COVID-19 period.\u0000 \u0000Method: The research is basic, descriptive, and relational. The survey technique was applied through the questionnaire instrument to 167 microentrepreneurs affiliated with the trade associations of the commercial area of the city of Tacna. The quantitative data analyzed by reports of the National Superintendence of Tax Administration (SUNAT) and Micro and Small Business (REMYPE), and the data processed in SPSS v.26.\u0000 \u0000Results and conclusion: The findings of this study are significant, revealing that forms of tax evasion are primarily related to hidden income and the issuance of payment vouchers. Notably, 68% of microentrepreneurs meet their obligations on time, while 22% submit their tax affidavits late. These results underscore the deficiency in the tax culture of the microenterprise sector, which is mainly due to the lack of interest in the training and advice of accounting professionals.\u0000 \u0000Research implications: It is evident that some taxpayers need to comply with their tax obligations, a crucial issue that needs to be addressed. The study highlights that the poor tax culture is associated with morals and ethics.\u0000Originality/value: Good tax practices of microentrepreneurs contribute to the fulfillment of fiscal obligations in southern Peru.","PeriodicalId":506347,"journal":{"name":"Revista de Gestão Social e Ambiental","volume":"27 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354707","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}