Compras governamentais: políticas e procedimentos na Organização Mundial de Comércio, União Européia, NAFTA, Estados Unidos e Brasil

Incluye Bibliografía

Compras governamentais: políticas e procedimentos no NAFTA, nos Estados Unidos e no Brasil

Incluye Bibliografía

Mecanismos de controle de tolerância à dissecação em sementes de Caesalpinia echinata LAM. (Pau-Brasil) e Caesalpinia peltophoroides BENTH. (Sibipiruna)

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Uma análise de jogos de empresas na área de planejamento da produção e uso integrado de sistemas de informações

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Governança corporativa em empresas de capital aberto: uma contribuição da ciência da informação para análise da informação estratégica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Sistemas de informações geográficas: elementos para o desenvolvimento de bibliotecas digitais geográficas distribuídas

Pós-graduação em Ciência da Informação - FFC

Sistema de auditoria no SUS: análise dos dados de produção e glosas no serviço odontológico na rede pública

Pós-graduação em Odontologia Preventiva e Social - FOA

Qualidade de vida e processos sócio-ambientais em Indaiatuba - SP: estudo de caso do bairro Jardim Morada do Sol

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Políticas públicas educacionais e democratização do acesso à escola média nas décadas de 1980 e 1990 no Brasil

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Incorporação da telessaúde no sistema público de saúde do estado de Minas Gerais, Brasil: aspectos políticos, técnicos, clínicos, epidemiológicos e econômicos

Incluye bibliografía.

Relação entre governança corporativa e gerenciamento de resultados: um estudo em empresas brasileiras listadas na BM&FBOVESPA

The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.

Indicadores socieconômicos e criação de áreas naturais protegidas em Minas Gerais

Nature Protection Areas (NPA) are important in the modern world, although still created with no well-defined criteria, overall in state and municipal spheres. In addition, there are no consistent information on the existence or factors that influence the creation and distribution of these areas. The present work had the objectives of identifying the Nature Protection Areas in Minas Gerais, Brazil, considering the municipalities and their mesoregions; perform a space-temporal analysis of the NPAs in Minas Gerais; relate the existence of NPAs with the Municipal Human Development Index (MHDI) and the municipal Gini Index (GI); relate the existence of NPA with the space-temporal and population density of each municipality; relate the Gross Domestic Product (GDP) with the presence of NPAs; relate the existence of NPAs with the occurrence of preservation areas in municipalities within the Atlantic Forest Biome; and verify the influence of the Ecological Sales and Services Tax (Ecological ICMS) institute over the creation of municipal NPAs in Minas Gerais. To reach these objectives, we researched databases, governmental websites, contacted managers and sent questionnaires to the 853 municipalities of Minas Gerais. After tabulating the data, statistical tests were applied to verify possible correlations. The results showed that the state has 9.26% of its territory protected, with the predominance of units of Sustainable Use, especially Environmental Protection Areas, which constitute 69.9% of this area. Only 1.96% of the territory are protected by Integral Protection (IP). We found no correlation between MHDI and the presence of NPAs. However, we verified that municipalities with IP units present higher GI when compared to the others, suggesting that the presence of this conservation unit (CU) model may be associated to social inequality. The results also showed a higher concentration CU in regions that use little of its natural resources as main economic basis and in municipalities with higher GDP. We also registered a positive correlation between the size of the municipalities, of the mesoregions, preserved area of the Atlantic Forest and population density. The Ecological ICMS did not contribute for a better IP in the state and, currently, does not represent an incentive to the creation of CU in Minas Gerais, even in the case of Environmental Protection Areas. This work registered a high degree of vulnerability if the protection system in this state, based on low restriction conservation units.

Rotulagem como mecanismo de compartilhamento de informações com agentes da cadeia produtiva do café

The Agroindustrial System coffee after decades of state regulation has become a decentralized economic activity. This situation compelled most of the actors in the production chain to resort to self r egulatory systems offered by certification agencies, which have specific criteria and procedures. However the diversity criteria of the agencies do not offer resources able to ensure efficient management of the governance structure. There is a need to reduce the asymmetry of information, which is possible through the sharing of data compatible with the production tracking feature. This work is supported in this contextualized problem, based on Transaction Cost Theory and the use of qualitative and quantitative research methodologies. The first part of the work seeks to know the procedures required by leading regulatory agencies in Brazil, with perspective to emphasize the similarities and compatibilities between them, which was reached after analysis of standards and comparison of similarities. Next is registered the operation and the coffee traceability of the structure, in order to identify, through observation, documental and bibliographical analysis, the systems in place and traceable information in line with the recommendations of the coffee certification. Finally, he sought to create a labeling model that allows to generate and share information about the product from the field to the sale for consumption. The information obtained in the previous steps were the basis for data collection with the production chain agents through a structured questionnaire administered to 618 agents of the production chain, whose answers were treated by multivariate methods of statistical analysis. The results showed that actors in the chain are in favor of inclusion and sharing information related to rural production and economic and environmental data. This knowledge enabled develop a labeling model where the information sharing agents is an efficient mechanism to mitigate the governance problems identified.

Identificação das raias-viola Rhinobatos horkelii, Rhinobatos percellens e Zapteryx brevirostris (Chondrichthyes, Rhinobatidae) na costa central e sul do Brasil utilizando marcadores moleculares

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)