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A missão institucional de uma organização, se bem elaborada constitui-se como uma importante ferramenta de apoio à gestão estratégica das instituições. Nesse sentido, o presente trabalho tem como objetivo analisar o status quo da missão institucional das Instituições Federais de Ensino Superior (IFES) brasileiras, a partir dos elementos propostos por Pearce (1982) e Pearce e David (1987). Para tanto a trajetória metodológica adotada divide-se em três partes: Revisão de literatura; Coleta de dados e; análise dos resultados. O estudo assume caráter descritivo com abordagem qualitativa do problema e utilização de fonte secundária de pesquisa. Os resultados evidenciam que, adotados os estudos de Pearce (1982) e Pearce e David (1987), nenhuma das IFES brasileiras possui efetividade integral da missão institucional. Os elementos que foram identificados com maior frequência foram “Referencia ao produto ou serviço” e “Compromisso com o desenvolvimento sustentável (econômico/social/ambiental)”, ao passo que os elementos que se referem a “filosofia e valores da organização” e “imagem da organização” são pouco lembrados nas declarações de missão. Da análise comparativa do status quo da missão das IFES, por região do país, concluí-se que as regiões sul e sudeste concentram as universidades que possuem as missões institucionais mais efetivas e que elementos como referência a corpo funcional e outros stakeholders não são contemplados em nenhuma das instituições.

O tema sustentabilidade está em destaque na sociedade e a preocupação com a qualidade ambiental é manifestada pelo fato de as organizações e a sociedade quererem garantir a capacidade de atender as futuras gerações. Neste sentido, o objetivo desse estudo consiste em verificar a sustentabilidade ambiental através da aplicação parcial do SICOGEA - Geração 3 em duas empresas de engenharia localizadas no município de Florianópolis-SC. Foi realizada uma verificação in loco e a aplicação de uma lista de verificação. Os resultados apresentados mostram que ambas as empresas precisam investir em maiores proporções nas questões socioambientais, pois obtiveram desempenhos regulares, atendendo basicamente aos critérios estabelecidos pela legislação. Houve a necessidade prioritária de melhorias no desempenho dos subgrupos Responsabilidade Socioambiental e Contabilidade e Auditoria Ambiental.

This article analyzes the case of Sadia, a Brazilian company that posted a net loss of approximately US$ 1 billion in 2008, Sadia's first annual loss in its 64-year history. For this, we use public information available about the case, which includes financial statements, notices of material events and the administrative trial conducted by the Brazilian Exchange Commission, which found nine Board Members guilty of failing in their duty as company administrators. Our analyses show that the following causes contributed to the derivatives loss: (1) the CFO reported directly to the Board of the Directors, and not to the CEO, (2) the Board of Directors did not know which areas were responsible for controlling risk in the derivatives transactions, (3) risk control monitoring systems were inefficient, (4) the company was operating as a “bank,” and (5) under BR GAAP, derivatives financial instruments were treated as off-balance sheet items.

This article has the general objective to verify the accessibility of academics with a disability or reduced mobility in a teaching center of a Federal Public University of Santa Catarina. To meet this goal, there are this specific objectives: Check for people with disabilities or reduced mobility; Verify the sustainability of accessibility with a disabled and propose a summary management plan - 5W2H for the deficit issues. The 5W2H is an objective management tool and consists of seven questions to answer to the deficit issues. It is noteworthy that can be used for decision making about issues found after the calculation of sustainability. The methodology of the aims is considered descriptive and exploratory. With regard to the technical procedures this is a case study. The approach to the problem is characterized as qualitative. In the end it was concluded that the overall sustainability of the accessibility obtained the 48.8% rate, considered "regular", "only serves legislation". Thus, it is understood that people according to the law in Brazil have the right to study and all institutions need to provide access and use of environments for people with disabilities or reduced mobility. As a process of continuous improvement the 5W2H suggests as one of the actions: increasing the number of restrooms for accessibility within what the law provides. The study covers analysis of the ten dimensions for evaluation of courses by INEP.

Há necessidade de a gestão universitária repensar e reconsiderar o propósito por trás de sua existência. Pois, universidades não avaliadas somente com base no seu potencial para oferecer educação de qualidade, e sim, outros fatores e critérios, incluindo o seu compromisso com o processo da sociedade. Diversas universidades estão buscando adaptar-se ao conceito de sustentabilidade, gerando pesquisas referentes ao tema e visando a prática tanto na rotina, quanto nos edifícios, e no meio onde estão inseridas. Algumas universidades já estão em busca de certificações ambientais. Com base neste contexto, esta pesquisa tem como objetivo analisar as características das universidades sustentáveis, com base na literatura internacional. Assim, a pesquisa irá contribuir com as universidades que buscam adaptar-se visando à sustentabilidade. A metodologia quanto aos objetivos é descritiva. No que se refere aos procedimentos técnicos, é bibliográfico. E quanto à abordagem do problema qualitativa. Na trajetória metodológica têm-se uma busca estruturada por artigos publicados, levando em consideração a sua relevância, através da ferramenta Proknow-C. Utilizou-se o resultado desta busca para o referencial teórico e para a análise das características sobre universidades sustentáveis, através da análise de conteúdo. Conclui-se que os itens com maior frequência de citação para uma universidade considerar-se sustentável são, principalmente, os aspectos educacionais sobre sustentabilidade (currículo, educação e pesquisa), com 6%. Outro aspecto relevante refere-se ao ambiente e a interação com o mesmo (paisagem, planejamento do solo e edifícios sustentáveis), também com 6%. Quanto às ferramentas de gestão, dos dez artigos analisados, 70% citam a auditoria, tanto de sustentabilidade, quanto financeiro e de atividades; 50% citam a necessidade de um sistema de gestão ambiental; e 30% citam que tornar-se uma universidade sustentável é um processo de melhoria contínua.

In an effort to understand the environmental disclosure mechanism from a business perspective, this article aims to identify the factors that influence environmental disclosure of Brazilian companies listed on the stock exchange. To achieve this goal, the annual and sustainability reports were observed from 50 Brazilian companies, during the period 2009–2011. First, the level of disclosure was measured for waste, emissions, effluents, and other impacts for each company, and the model to measure the disclosure level was constructed from a literature review and guidelines from the Global Reporting Initiative. After measuring the disclosure level, factors that explain what is reported by companies, which are used in the literature to measure the performance of environmental reporting, legitimacy, and economic performance, were identified. These determinant factors were then correlated with the level of environmental disclosure from the reports of the companies analyzed. The evaluation of the level of environmental reporting enabled us to identify: (i) the most evident aspects are related to atmospheric emissions and solid waste; (ii) the reports lack information on goals for reducing impacts; (iii) the lack of standards for comparison; and (iv) the need to expand information on the quantitative and financial data related to environmental impact. The analysis of the determining factors revealed a canonical correlation between the annual report and auditing, and between the sustainability report and environmental variables (potential pollutants, members of the environmental sustainability index, dissemination of information on the website and the sustainability report). However, there was little correlation between performance of environmental disclosure in the annual and sustainability reports with the economic variables, with a positive correlation only for the economic variable related to company size.

The paper has the general objective of analyzing the environmental sustainability of an Institution of Higher Education (IHE) Public of the State of Santa Catarina. To meet this objective has to reach the specific objectives: to check the number of IHEs in Brazil and Santa Catarina; to identify the number of public and private institutions and to propose a management model 5W2H to deficit sustainability criteria. The methodology and the objectives considered descriptive, with the technical procedures has the case study and the approach problem qualitative. The methodology is divided into three phases: the first phase it is the theoretical basis, it approaches social and environmental responsibility; environmental management and environmental management system. In the second phase it is the analysis of the results where first there was the amount of IHE and distribution in administrative categories. In the third phase, it has been the purpose of responding to a checklist of 154 questions developed by Pieri et al (2011) and Environmental Management Plan Summary (5W2H). In the end it is concluded that the institution submitted a global sustainability index of 32 %, being regarded as weak, proposing with the 5W2H tool, an action for each criterion, as the inclusion of recyclable products in acquisitions; recycling of waste; accessibility to the handicapped; and creating actions that approximates the IHE to the society. It is hoped that the proposed actions that the institution to put them into practice, increase the environmental sustainability index, benefiting society and the environment.

This article investigates whether an environmental audit has been conducted at a Federal Institution of Education. The specific objectives are to: i) verify the environmental controls held at the institution, ii) investigate the environmental audits within the institution; and, iii) prepare a list containing the main environmental factors that could be monitored by the institution. The research has a descriptive purpose; the procedures we used are bibliographic, document review, and case study. The research instrument is documentary research or primary sources to approach the problem in the qualitative way. The study sample is a federal institution of professional and technological education, and temporal analysis includes the years 2011, 2012 and 2013. Based upon the annual plan for internal audit activities, and on the annual report of the internal audit activities, we found that the institution has not conducted any environmental audits in the investigated period. The result was that, in relation to internal control, there is the obligation for the adoption of a Plan of Sustainable Logistics (PSL) and its publicity on the institutional web page. We found the absence of the PSL at the institution, making it impossible to assert that the institution conducts internal environmental controls. We observed only a self-assessment in the institutional management report, in which one of its topics included information on sustainable procurement, awareness campaigns, and waste separation. Within the absence of the environmental controls and audits, we prepared a list containing the main factors that can be seen on environmental audits in the public educational institutions.

A Contabilidade Ambiental surgiu para auferir os resultados das atividades das empresas que se relacionam com o meio ambiente. Juntamente com um Sistema de Gestão Ambiental, pode incrementar soluções para facilitar o planejamento estratégico em termos da implantação de políticas que visam o desenvolvimento sustentável. Neste sentido, o objetivo deste trabalho consistiu em identificar o nível de conhecimento dos profissionais contábeis da Grande Florianópolis sobre a Contabilidade Ambiental. Para tanto, adotou-se como procedimento técnico o levantamento, a partir do qual os dados foram coletados com base em uma amostra intencional. As percepções dos entrevistados, acerca do nível de conhecimento detido, foram apuradas por meio da aplicação de questionário estruturado, dividido em duas partes. A primeira parte procurou identificar o perfil do entrevistado, enquanto a segunda parte utilizou-se da escala Likert de cinco pontos, objetivando identificar o nível de conhecimento dos contadores a respeito dos principais elementos da Contabilidade Ambiental, que permitem sua aplicação prática junto às empresas. Foi constatado que 71,64% dos contadores não possuem um conhecimento satisfatório das informações que deveriam ter sobre o tema. Verificou-se ainda que apenas 6,71% responderam que possuem conhecimento suficiente ou excelente sobre a Contabilidade Ambiental. Sendo assim, conclui-se que os contadores da Grande Florianópolis não têm um conhecimento satisfatório sobre a Contabilidade Ambiental. Entretanto, a maioria concorda e está ciente que o adequado registro contábil dos eventos ambientais, pode contribuir para um melhor gerenciamento dos recursos aplicados.

Made available in DSpace on 2018-12-11T16:43:18Z (GMT). No. of bitstreams: 0 Previous issue date: 2016-07-01 The concerns with the spread of sustainable practices in Higher Education Institutions are growing considerably due to the reach of these institutions in society and in local communities. This research develops and applies a framework that takes into account the social, economic and environmental concerns to evaluate to what extent Science and Technology Institutes are contributing to the spread of sustainable practices. It combines the measurement system from the Global Reporting Initiative, Public Administration Environmental Agenda and International Sustainable Campus Network guidelines. This research therefore highlights Science and Technology Institutes as a form of participatory management in sustainable practices that can be replicated in society and beyond campuses. From a questionnaire using the Sustainability Evaluation International Framework applied to Science and Technology Institutes, results show that the international Science and Technology Institutes selected (Massachusetts Institute of Technology and Swiss Federal Institute of Technology Zurich) are characterized as excellent, and three Brazilian institutions' performances by the same metric are evaluated as regular. Universidade Federal de Santa Catarina Universidade Do sul de Santa Catarina Universidade Estadual Paulista Júlio de Mesquita Filho UNESP Universidade Estadual Paulista Júlio de Mesquita Filho UNESP

A problemática deste estudo fica resumida na seguinte questão problema: Como se encontra o comprometimento e o desenvolvimento de ações em prol à sustentabilidade, em Instituições de Ensino Superior? Nesta perspectiva, este artigo tem por objetivo geral, analisar o comportamento das Instituições de Ensino Superior (IES) de Florianópolis, que ofertam o Curso de Ciências Contábeis, privadas e presenciais, em relação a ações em prol à sustentabilidade, com base na Agenda 21 Catarinense. Para atender a este objetivo geral, têm-se os seguintes objetivos específicos: verificar a aderência dos critérios com base nesta Agenda; identificar as práticas desenvolvidas pelas Instituições de Ensino analisadas, com base nos ditames desta Agenda e averiguar se as IES, que não possuem, têm interesse em construir a sua própria Agenda. Quanto à metodologia, a pesquisa caracteriza-se como descritiva, indutiva, com coleta de dados primária, através de questionário, tendo abordagem qualitativa e quantitativa. A população e amostra, deste estudo, contêm cinco IES, ou seja, representam 100% (cem por cento) de amostragem. No que se refere aos resultados, quanto ao primeiro objetivo específico; identifica-se que as IES possuem aderência a critérios em prol à sustentabilidade. Em relação ao segundo objetivo específico, percebe-se que as práticas comuns nas IES são simples em relação a gama de possibilidades existentes. No terceiro e último objetivo específico, observa-se que, 60% (sessenta por cento) das IES possuem interesse em desenvolver a sua Agenda 21. Conclui-se assim, que os gestores destas IES possuem ideais sustentáveis.

Esta pesquisa tem como motivação a obrigatoriedade das empresas de apresentarem informações ambientais sobre os resíduos sólidos no ano de 2010. Parte da seguinte pergunta de pesquisa: como estão sendo evidenciadas as informações ambientais relativas aos resíduos sólidos das companhias abertas no Brasil potencialmente poluidoras no ano de 2010? Com vista a uma resolução plausível, tem-se como objetivo geral verificar a evidenciação ambiental quanto aos resíduos sólidos das companhias abertas no Brasil potencialmente poluidoras no ano de 2010. Para atingir esse objetivo, são estipulados os seguintes objetivos específicos: (i) propor um modelo para identificar itens de evidenciação ambiental dos resíduos sólidos; (ii) avaliar o nível da evidenciação ambiental e correlacioná-lo com variáveis financeiras. Para a análise dos dados é construído um modelo de análise da evidenciação ambiental dos resíduos sólidos (Waste-Ede), que compreende a junção das ideias contidas no modelo Environmental Disclosure Evaluation, na política nacional de resíduos sólidos (Lei Federal n. 12.305/2010) e nas diretrizes da Global Reporting Initiative (2006). Os resultados demonstram que a maioria das companhias não publicou o relatório de sustentabilidade. A amostra final não probabilística contemplou 86 companhias. Os resultados limitados a essa amostra revelam que as companhias estão evidenciando informações de resíduos sólidos no nível mercado (conforme modelo), com média de 12,44 pontos, e que há correlação significante em 95% do índice Waste-Ede com as variáveis financeiras: investimentos ambientais, ativo total, patrimônio líquido e receita bruta. Conclui-se que, no ano de 2010, as companhias abertas no Brasil potencialmente poluidoras que fizeram parte do estudo respeitaram, provavelmente, as pressões de seus investidores, uma vez que os reguladores não apresentaram poder de enforcement.

This paper critically analyses the case of the Brazil-based Aracruz Celulose S.A., which was one of the world's largest producer of bleached eucalyptus pulp. In 2008, it posted a derivate loss of US$ 2.1 billion dollars, which is considered the 7th largest derivative loss for all time. For these, we use publicly available information about the case that includes: 1) financial statements; 2) notices of material events announced at the Securities Exchange Commission (SEC) and in the Comissao de Valores Mobiliarios (Brazilian Exchange Commission); 3) the administrative proceeding process conducted by Comissao de Valores Mobiliarios; 4) the company's website; 5) newspaper and website articles; 6) academic journals. Just before the crisis, Aracruz was a very successful company and its financial structure was solid. That loss caused a huge solvency problem that lead to end of the company. Aracruz went from being a history of success to a situation of financial insolvency. Our analysis evidences that Aracruz was operating as a 'bank', using derivatives to speculate against the US dollar and not really to hedge its revenues, as it was heavily leveraged. The results show the misuse of derivatives can damage a company and even lead to bankruptcy.

Normal 0 21 false false false MicrosoftInternetExplorer4 The aim of this study is to determine the overall operational effectiveness of Internal Control Systems (ICS) as well as the attitudes of public officials regarding the inclusion of social and environmental criteria in public procurement procedures of municipalities in AMFRI - (Association of Municipalities of Foz do Rio Itajai). The following specific [objectives] goals were established: to determine its effectiveness in carrying out the tasks of the internal control system and to reflect the views of the municipal administrators with regard to the inclusion of environmental criteria in the selection of better offers, which operate tie-breaking criteria in tender and contract administration. Data were obtained from a survey that was conducted by administering a questionnaire to the managers responsible for the Internal Control System and the Department of Purchasing and Procurement of the municipalities that was undertaken, in the period June- August, 2011. The results showed there was general agreement about the inclusion of environmental sustainability practices in procurement and contract administration in all of the municipalities, except one, where there was a dissenting voice from the person responsible for purchasing and procurement. It was also noted that all the municipalities have implemented an internal control system, although its operational effectiveness is adversely affected by a lack of internal auditors. Keywords: public contracting; sustainability; socio-environmental criteria; internal control systems; municipalities.

The core curriculum of undergraduate courses in Accounting in Brazil is regulated by guidelines established by the CNE/CES 10/2004 Act. Although the guidelines give directions to the course structure, they allow each institution to establish other requirements in accordance with regional realities. The aim of this paper is to identify the trend followed by the Accounting courses offered by public universities in Southern Brazil, i.e., whether their course requirements aim at a generalist or a specialist accountant. The population of the research was composed of six courses, offered by the following universities: UTFPR UFPR, UFSC, UFRGS, FURG and UFSM. In its conclusion, the research acknowledged a strong alignment between the guidelines of the CNE/CES 10/ 2004 Act and the course structures studied. Subjects in the areas of Administration, Economics, Commercial and Corporate Law and Financial Mathematics were found in all of them (100%). Among the Accounting subjects, Analysis of Financial Reports, Cost Accounting, Audit, Introductory Accounting, Public Accounting, Forensic Accounting and Accounting Theory were also found in all courses (100%). Finally, it was noticed that the courses examined aim primarily at a generalist formation.

The Ecological ICMS is an example of the incorporation of aspects relating to the protection of theenvironment in public policies. Current law sets a quota-share of ICMS, subject to distribution by thestate to municipalities, would be delegated in accordance with the existence of conservation units, dulyregistered and regulated within the municipal boundaries. However, the Ecological ICMS only get thedesired success if those who manage public have sufficient information regarding the functionality andlaws of this instrument. Therefore, the objective was to investigate the level of information about public policy instrument of the Ecological ICMS owned by the public managers of the municipalities within theFourth Colony of Italian Immigration in RS. This research is exploratory and descriptive, conductedthrough a survey with a qualitative approach. In compliance with the proposed main goal, we analyzedthe level of information that the vast majority of public officials on legislation and operation of theEcological ICMS, is insufficient. And there were also cases in which almost never heard of theEcological ICMS.