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This study aims to analyze the costs behavior of Brazilian companies listed on BM&FBOVESPA between 1995 and 2015, with the approval of 12.305/10 Law, which has instituted the Brazilian Solid Waste Policy (BSWP), in order to seek indications of biased behaviors, once there is no consensus in the literature on how costs are affected by the introduction of sustainable practices. In this sense, the periods before and after the Law are analyzed comparatively for all sectors, in a general and in an individual way. Thus, descriptive measures are analyzed, linear trend line, t-Test of Student and data regression in panel. The joint analysis findings do not provide enough evidences to say that the average of the indexes Cost of Goods Sold/Net Sales Revenue (COGS/Revenue), Total Costs/Net Sales Revenue (TC/Revenue) and Net Income/Net Sales Revenue (NI/Revenue) changed with the BSWP, as well as it is not possible to say that it impacts on companies costs, expenses and profits; On the other hand, the sector analysis results indicate that the BSWP impacted in a negative way in the Textile, Steel and Metallurgy, Construction and Industrial Machinery sectors, when it is considered the costs increase and the profitability reduction. [ABSTRACT FROM AUTHOR]

This research aims to analyze the degree of sustainability of a building in a community university (object of analysis), as regards its energy efficiency. Therefore, it seeks out to contribute to the literature, provide a basis for the application of SICOGEA system in other buildings and contribute to the consolidation of an effective and consistent environmental management system. The research can be classified, as to its technical procedures, as a case study. As to its objectives it is descriptive, with a qualitative approach. The literature on environmental management and sustainability assessment of buildings was used to support the research. As to the results found, the overall University sustainability rate was 48%, which can be classified as regular, that is, it aims to deal with the legislation only. Therefore, it is believed that the institution can make improvements to achieve a more efficient index. By taking into consideration the deficit items, the following is suggested: to introduce sustainable procurement; to strive for stamps and certifications; to avoid environmental fines and indemnity; and to implement environmental auditing. However, it is clarified that these are suggestions that should be taken into consideration along with financial matters and within the institution planning questions. The analysis of financial sustainability was considered good and, ideally, it will go on. [ABSTRACT FROM AUTHOR]

The study aimed to analyze the costs and adding value in a pig farm located in the Western Region of the Santa Catarina State, which acts as Production Unit Piglets (UPL) in the system for lending. The relevance of the study was to verify that the sport practiced was advantageous to both the swine producer on the integrated agribusiness. To this end, the costs and economic results were identified in 2014, for both parties, and after, faced with the average costs in lending modality, independent, released by Conab, as well as to the market price quotation live pigs on the day of the survey. The results indicated that for the agricultural industry, the mode of lending provided better results, with significant cost savings. But for the swine producer, the results were more significant in the independent mode. It was also considerable variation between average cost amounts disclosed by Conab and the values found in the analyzed property, which emphasizes the importance of knowledge and cost management as a tool for decision making also in rural areas. [ABSTRACT FROM AUTHOR]

This study aims to identify the main practices of green logistic considered in national and international academic literature. Using standard techniques for selection of previous studies, this study firts presents the definition of green logistic term in order to differentiate it from other concepts commonly treated similarly, as circular economy, the green chain management (GSCM), the reverse logistics and the environmental certifications (ISO 14001), to obtain clarity about their delimitations, scopes and depth. The study also organizes a taxonomy that involves different functional areas of the company, giving direction to the sustainable conduct, resulting in nine components of green logistic that serve as subsidy for the classification of the identified practices. Based on this conceptual definition and taxonomy, lists 112 practices of green logistic, among which 85 are enterprise ambit, 24 governmental and 3 towards consumers. Regarding the quantity of identified practices and the number of citations, both in business sphere as well as in governmental, the most representative part is related to green Among the most cited practices are the search by more efficient deliveries, using intermodal and multimodal transport that are less polluting and the programming and optimization of flows deliveries. The survey also revealed that although the concept of green logistics is consolidated in the literature, the majority of studies, especially the empirical, concentrates on some of its components, in particular transport and reverse logistic. [ABSTRACT FROM AUTHOR]