Repositório RCAAP

The Brazilian market for industrialized cement is estimated at 120 million tons, with the southern Brazilian region concentrating 15% of the national demand for mortar production. Large players are part of this market, creating a great challenge for entrepreneurs who are interested in competing in this segment of the civil construction market. However, with such a huge demand, it is questioned what is the economic viability of a cement industry in Mafra/SC? As a methodology for the development of the study, a survey was conducted using primary and secondary data, with semi-structured questionnaires for suppliers, and obtaining market and technical information on the internet, respectively. All inputs and infrastructure were considered for the preparation of the results achieved. For the feasibility of this project, initial investments, Net Present Value (NPV), Internal Rate of Return (IRR), Minimum Rate of Attractiveness (MRA), Profitability Index (PI) and Discounted Payback were evaluated. The Company proved to be economically viable, in a realistic scenario, with a positive NPV of R $ 3,507,589.14, IRR of 81.34%, Discounted Payback of 1.6 years and PI of 4.89.

The Home Office is a work format that has gained prominence in recent years, mainly because it is a flexible way of working, in addition to providing some advantages for employees and managers, such as time savings and operational efficiency, when related to expense management . This article used information available on the ANS website for the years 2014 to September 2020 in the lines of administrative expenses and their respective accounts such as Transportation voucher, Rent, Condominium, Water, Light and Gas, Cleaning, Repair, and others location and maintenance expenses, in order to measure the impact of these accounts on administrative expenses. the objective of this work was to analyze the percentage of administrative expenses, which can be reduced, with the implementation of the home office, in insurance companies specialized in Life, considering the average expenditure of the last 6 years, together with their respective% of opportunity of savings and the ratio of this indicator to GDP - Gross Domestic Product. This research contributes to the insurance market and possible studies for the viability of remote work. if the 6 insurance companies specialized in life, opt for their home office activities. Regarding the correlation of the% savings indicator, it was evidenced that 3 specialized health insurers showed a very strong negative correlation in some quarter, together with 4 specialized health insurers showed a strong negative correlation in some quarter, 4 insurers in a certain quarter presented a correlation. very strong positive and 2 companies showed a strong positive correlation in the quarterly statements. It was noted that there is an average savings potential of R $ 68.7 million in this market when considering the closed year 2019, however this average increases, when added the 3rd Quarter of 2020 to R $ 70.6 million.

The role of women in the labor market, difficulties and confrontations, as well as the discrepant participation in relation to male performance, are recurrent themes in the literature of social sciences and applied social sciences. In line with this interest, in a business moment in which economic growth and sustainable development are sought, sticking to an indicator that reflects sustainability becomes relevant as well. In this sense, the survey chose the Corporate Sustainability Index – ISE created and maintained by Brasil Bolsa Balcão – B3. Thus, the objective of the study was to identify the contribution of female participation in the executive board in the performance of companies that make up the Corporate Sustainability Index. This is a descriptive research with documental survey procedures. The results indicate statistical differences between the averages presented by the companies studied in relation to Net Income, Operating Income, Return on Assets, Current Liquidity and Short-Term Indebtedness. We did not find statistical differences for the Return on Operating Assets and Return on Equity indicators. The results suggest a better performance in publicly traded companies that hire women in executive board positions. This study contributes from a practical point of view to signaling low female participation in management positions. It also contributes, from a theoretical point of view, to the discussion about gender in the management of large corporations, contributing to the Theory of Gender Socialization.

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The study presented the importance of having a system that optimizes costs in the agricultural activity on small farms. Facing a highly competitive scenario, it is necessary to deepen the knowledge about production costs so that the company has the proper knowledge about the potential of its business for a better vision of future decision-making. In this context, the paper presents a case study of a small family-owned property located in the municipality of Campo Grande/MS. The research aims to portray how the use of the breakeven point can help the management of the rural property. To achieve the project goal, it was necessary to determine the fixed and variable costs, as well as the gross income of the enterprise. About the methodology, a case study was used, as to the form of approach to the problem, qualitative research and the type of research, bibliographical. The results obtained from the study show that the use of control tools to determine costs helps in the management of the property and contributes to the optimization of results.

Financial institutions move billions every day, investing, offering credit, among many other activities. Brazilian banks have one of the largest spreads in the world, being exposed to greater default risks. Taking into account the importance of commercial banks and the increase in defaults in the economy, the objective of the work was to identify the relationship between leverage and profitability in Brazilian banking institutions. As it is a study with a quantitative approach, the following methodological activities were carried out: i) calculation of leverage and profitability indicators; ii) creation of multiple regression models; iii) analysis with 18 banks and then with the 4 largest in the period from 2008 to 2017. It was concluded that for the 18 banks there is no relationship between leverage and profitability. However, when analyzing the 4 largest banks, it was found that there is a significant relationship between leverage and profitability, especially when ROE is related to GE, having a positive relationship.

Intellectual Capital is a topic that has been widely discussed in recent years, and has become a source of relevant competitive advantage for organizations. The purpose of this study is to understand how Trading Companies manage their Intellectual Capital. This research was carried out in companies from Espírito Santo where a survey was carried out with 8 organizations. In addition, in order to go deeper into the topic, interviews were carried out with 2 companies. It is concluded that, in general, companies place greater value on relational capital, and the focus of management is on their customers. Among the aspects related to Structural Capital, the aspects related to the quality of processes and process efficiency stand out. The main contribution of this research is a discussion of the most present indicators, the most used indicators, the most important indicators and the indicators with more availability of information, when we approach intellectual capital management in Trading Companies

The study aimed to understand how the stages of construction, implementation and improvement of the management tools guide occurred, by an interdisciplinary (accounting, supply chain and human resources practices) and international research group. The tool guide studied in this research is called SCA Diagnostic Toolkit – EMP (Supply Chain Accounting and Employment Practices) and was developed by a research group at the University of Sheffield, United Kingdom, involving the participation of three universities in different countries (England, Brazil and South Africa) and with seven researchers involved in three research areas. As for the methodology, it is a qualitative research and data collection took place through a semi-structured interview with the use of episodic narrative, with one of the researchers involved in the project. The main results show that the group in the construction phase used a similar tool as a starting point in another project on reverse logistics. In the implementation phase, the companies that participated in the consultation regarding the improvements that should be made during the construction of the tool were the first to use the Toolkit. As for the improvement of the tool, there are plans to adapt the tool to Spanish in order to expand it to other countries. The research is justified by the scarcity of studies that evidence the historical process of a tool built in an interdisciplinary way and with international researchers, with the purpose of leading companies to identify improvements in their management.

The present work seeks to show how much the Added Value Statement can be used as an evaluation tool, as well as to help in the socioeconomic understanding of companies. This type of demonstration arises, however, as an integral part of new reports, in order to clearly present the wealth produced by the entity and its contribution to society. The general objective of this article is to analyze the quality of the Added Value Statement as an evaluation tool. It uses as reference six companies in the Oil, Gas and Biofuels sector listed on the Stock Exchange Futures Market, in the period 2015 to 2020. It also relies on the application of indicators that will help verify the wealth index over the years and the impact that the crisis that occurred in 2020 may be having on these organizations. A bibliographic and quantitative research was carried out, ascertaining the values of the statements of each company and applying financial indicators. At the end of the analysis, it was evident that the organization Enauta Participações S.A. was the one that presented the best performance during the crisis. The ones that suffered the greatest impact on the results, however, were the companies Dommo Energia S.A. and Petróleo Brasileiro S.A. Petrobras, because of problems in previous years. The general analysis of indicators showed that the most favored users in the distribution of these riches were the government and third parties. However, it was found that, in a general context, these companies have a great importance for the country's economy. Therefore, users will be able to contribute more effectively, with the certainty that they are positively adding value to the community in which they are inserted.

This article aims to analyze the social responsibility practices implemented by higher education institutions (IES) in the city of Ibagué, Colombia, as well as the impact they generate on society. In the same way, it examines how they use marketing to promote their services, keeping in mind the fulfillment of their business and social goals. The information is obtained through interviews with the coordinators of social projection of the Antonio Nariño universities, the University of Tolima, the University of Ibagué and the Minute of God University Corporation. As a significant finding, the importance of the implementation of marketing for the development of social responsibility can be evidenced, considering that marketing is an essential tool to improve this competition in the market. In conclusion, for most universities the concept of social responsibility is essential to create a commitment to society, where institutions are voluntarily linked responsibly in different contexts (environmental, social and economic), to achieve benefits and recognition of the same company.

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Resenha do livro Justiça em Tempos Sombrios de Christina Miranda Ribas. Ponta Grossa: Toda Palavra Editora, 2019.

The diferences between their respective ways of conceiving mathematical reality are at the very heart of the divergence between the philosophies of Plato and Aristotle, figuring as they do in a crucial way in the stage of the metaphysical controversies that divide the two philosophers. Plato, it is argued, keeps faithful to the earlier philosophical tradition in establishing an ontological hierarchy that directly mirrors the degrees of intelligibility of the objects of Science. Aristotle subverts fundamentally such a tendency in subordinating mathematics to physics and proposing, in the place of mathematics, logic as the primary model of dianoetic reason.

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By revisiting important hermeneutic aspects of platonic philosophy, this article aims to provide an orientation with regard to the cultural fecundity of certain reintegrations of three types of human activity, among which solid barriers have been often pursued recently: play, education and music. This text is exposed in two parts, where the first part comprises points of balance between the concept of play and education, while the second part examines and interprets the paradox of fight in philosophy and poetry in Plato’s Dialogues, from an enhancement of the notion of music. The agreement between the two parts resides on the ludic and educational bases of ancient poetry and philosophy. Finally, for the purpose of the conclusion, a general orientation is proposed as the synthesis of the conjectures, argumentations, and demonstrations under the light of the example of Plato’s work.