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Considering the socioeconomic, organizational and territorial impacts of the pandemic, the relevance and the cooperative practices in this context and for territorial development, and the relevance of studies on social responsibility and stakeholders, this article aims to analyze how responsibility social is configured in cooperativism in times of pandemic in the light of the stakeholder theory. To this end, interviews with managers and employees of four cooperatives in Rio Grande do Sul were used as the data collection methodology, and content analysis for data interpretation. The results show that the pandemic affected the dynamics of stakeholder relationships, conditioning the analyzed cooperatives to seek strategies to conduct social responsibility actions, based on stakeholder management. The strategies include the optimization of organizational processes and services, with emphasis on information and communication technologies, as well as the implementation of cooperative strategies of solidarity and awareness and prevention of Covid-19 with stakeholders. The study concludes that social responsibility strategies, implemented by the analyzed cooperatives and combined with stakeholder management, contribute to the sustainability of the cooperatives in the pandemic scenario.

This theoretical essay has as its central argument the discussion about social innovation and institutional entrepreneurship as drivers of institutional change, and the institutional entrepreneur as a key actor that provokes institutional reconfigurations. To carry out the discussion, the hypothesis shared by scholars of the proposed themes was taken as a guideline, seeking to understand the relationships between them. The essay demonstrated that implementing entrepreneurship and social innovations is necessary to promote institutional changes. It also demonstrated that the implementation of social innovation requires institutional change, in addition to strategic actions by institutional entrepreneurs that can change the rules of the game and transform a reality. The main contribution of this essay was the approximation of the themes social innovation and institutional entrepreneurship, relating to institutional change. It also contributes towards pointing out the institutional entrepreneur as the key actor to bring about changes that will socially transform locations into social vulnerability.

People often criticize marketing practices for believing that they are unethical and do not stimulate consumer welfare. From this criticism, this paper analyzes how the marketing subject has dealt with the topic of consumer welfare in recent years. Through a theoretical reflection, this work proposes a comparison of the micro and macromarketing dichotomies versus economic welfare and sustainable welfare, being possible to position the role of marketing in two different perspectives and to understand how consumption influences this process. It is noted that these perspectives are positioned in different consumption logics and that the ideology of consumption shapes the dominant understanding of consumer’s welfare. The paper presents the need for a position of marketing researchers in order to integrate the views and objectives of micro and macromarketing, offering society research that includes benefits for organizations and consumers.

O presente estudo tem como objetivo realizar um ensaio teórico sobre a temática da inovação. As definições de inovação são estudadas em uma perspectiva histórica e ainda compreendida como uma das estratégias competitivas das organizações neste ambiente complexo. Corresponde a uma pesquisa bibliográfica teórico-conceitual. Os resultados apresentados levam a conclusão que a inovação passar a ser um dos pontos fundamentais e, um dos instrumentos essenciais para a organizaçãoalcançar seu objetivo superior.

O presente artigo tem como objetivo identificar o melhor fundo de investimento em renda fixa disponível para o público do varejo no Banco do Brasil. Tema escolhido devido a grande quantidade de investidores que adentraram nesse mercado de investimento depois da estabilização econômica do Brasil, gerando diversas dúvidas e movimentando vultosos volumes de dinheiro. O trabalho foi realizado com oito fundos de investimentos de renda fixa no Banco do Brasil, disponíveis no segmento varejo, compreendendo o período de fevereiro de 2008 a dezembro de 2013. Para tanto foi empregado como ferramenta de avaliação de desempenho dos fundos o Índice de Sharpe (1966). Os resultados indicam o fundo BB Renda Fixa LP Ind 20 mil como sendo o melhor investimento.

Este estudo tem como objetivo realizar uma análise comparativa da tributação pelo Lucro Real Estimativa, Suspensão e Redução, Trimestral e Lucro Presumido, com enfoque no Imposto de Renda Pessoa Jurídica (IRPJ) e Contribuição Social Sobre o Lucro Líquido (CSLL), para apresentar a forma menos onerosa de tributação para a empresa. Trata-se de um estudo de caso de uma indústria do ramo de plásticos. Os dados analisados correspondem aos relatórios contábeis mensais do ano 2011 da indústria em questão. Os resultados levam à conclusão que os regimes de tributação menos onerosos para esta indústria são: o lucro real por estimativa e o lucro real por suspensão e redução.

Lista de avaliadores -- RAIMED 2014 - 4(1) --

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