http://repositorio.jesuita.org.br/handle/UNISINOS/1655 Doutorado Wed, 15 Apr 2026 12:44:28 GMT 2026-04-15T12:44:28Z http://repositorio.jesuita.org.br/handle/UNISINOS/13995 Inovação aberta para solucionar problemas públicos: oportunidades e desafios Ganem, Bruna Ribeiro This research investigates ways to enable open innovation among public institutions, startups, and companies, focusing on solving public problems through innovation procurement instruments. The objective of this study is to propose a problem mapping framework and a CPSI Best Practices Guide that enable the solution of public problems through open innovation, based on public procurement of innovation. The study assumes that it is necessary to reverse the logic of the traditional bidding process, shifting the focus from the specification of the solution to the identification of the public problem. The adopted methodology was qualitative, exploratory, and descriptive. The methodological path combined a literature review with documentary analysis of public calls and contracts for Public Procurement of Innovative Solutions (CPSI) carried out in Brazil, and the qualitative data analysis was conducted using NVivo software. The analyzed calls were based on Complementary Law No. 182/2021 (Legal Framework for Startups and Innovative Entrepreneurship) and covered different levels of government. The results indicate that adopting open innovation practices in the public sector requires not only cultural and institutional changes but also technical knowledge for the correct application of the available instruments. The main applied contribution of this thesis lies in the proposal of a practical and structured framework to assist public managers in mapping problems and defining recommended actions for their solution. The originality of this study resides in the construction and validation of this framework, which underwent a preliminary (pilot) empirical validation. Furthermore, the research presents a Good Practices Guide that guides public managers in structuring open innovation processes through Public Procurement of Innovative Solutions (CPSI), validated by experts in the field. Tue, 16 Dec 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13995 2025-12-16T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13992 A utilização da telemedicina como alternativa para a melhoria do acesso à atenção primária de saúde no sistema único de saúde Silva, Adenilson Lima e Telemedicine can be an alternative for improving access to Primary Health Care (PHC) services within the context of Brazil's Unified Health System (UHS). In this context, the general objective of this research was to propose guidelines to enhance the use of telemedicine as an alternative for improving access to PHC within the SUS. To this end, a qualitative, exploratory study was conducted, operationalized by means ten in-depth individual interviews, using a semi-structured approach and a Basic Question Guide, with professionals working in the investigated context. Content analysis was used for data analysis, with pre-defined categories of analysis. Despite the recognized benefits to PHC users in public health, it was evident that telemedicine faces budgetary, structural, cultural, political, and social challenges for its definitive and comprehensive integration within the SUS in Brazil. Among some of the proposed directions, it is possible to mention the need for expanding connectivity, training professionals and integrating telemedicine into healthcare planning, expanding the national telemedicine network, investing in technological infrastructure, training professionals, establishing clear guidelines, integrating with health systems and public-private partnerships, and structuring telecare rooms, ensuring adequate connectivity and infrastructure, among others. Thu, 11 Dec 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13992 2025-12-11T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13974 A política comercial setorial e os efeitos do Mercosul: uma análise entre fluxos liberalizados e não liberalizados Diverio, Tamara Silvana Menuzzi This study reassesses the impact of Mercosur on trade flows by combining established methods from the traditional gravity literature with recent Difference-in-Differences techniques that are robust to heterogeneity. The differential of the analysis lies in separating trade flows into specific categories: liberalized trade and non-liberalized trade. This distinction is important because Mercosur's trade policy is not uniform, since some products had their intra-bloc tariffs completely eliminated while others remained protected by tariff barriers. The general objective of the research is to analyze the impact of Mercosur's creation on trade flows considering the sectoral policies applied. The methodology combines approaches such as: the application of difference-in-differences robust to heterogeneity according to Nagengast, Rios-Avila, and Yotov (2024), sectoral analysis that differentiates liberalized from non-liberalized trade, simultaneous control of three fixed effects using the Poisson Pseudo Maximum Likelihood (PPML) estimator, and the inclusion of bloc expansions. The results show that Mercosur had a positive and significant impact on trade among its members in the analyses conducted, and non-liberalized trade showed the largest gains. This behavior suggests the presence of intra-bloc protection and trade externalities induced by regional integration itself. The research contributes to the literature by demonstrating that, although Mercosur has stimulated trade, selective protection compromises the bloc's economic efficiency and limits its potential for deeper integration, highlighting the need to rethink trade policies to promote more uniform liberalization and greater economic cohesion among member countries. Wed, 10 Dec 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13974 2025-12-10T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13973 Fusões e aquisições no mercado de ensino superior privado no Brasil e seus efeitos sobre a competitividade das universidades comunitárias e confessionais Timm, Eliézer This thesis analyzes the effects of mergers and acquisitions on the private higher education market in Brazil, focusing on the implications for the competitiveness of community and faith-based institutions. Using a theoretical and empirical approach, it investigates how large educational groups, through expansion strategies and economies of scale, have shaped a scenario of market concentration, particularly driven by Distance Education (DE). The study reveals that, although these transactions expand access to higher education, they also generate competitive asymmetries and threaten the sustainability of faith-based and community-based institutions that are more committed to research, outreach, and regional development. The research proposes that a regulatory framework for DE and differentiated public policies are essential to preserving institutional diversity and ensuring a more balanced competitive environment. Mon, 18 Aug 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13973 2025-08-18T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13940 Tributação sobre lucros e agressividade tributária: um estudo no âmbito das empresas de capital aberto do Brasil Silva, Jonas Ismael da This study aims to analyze the effect of the aggressive taxation of Brazilian companies listed on the B3 stock exchange on investments, performance, and earnings management from 2010 to 2024. The deductive method was adopted, classifying the research as applied in nature, explanatory in objectives, documentary in procedures, and quantitative in approach to the problem. The population consists of companies listed on the B3, resulting in a sample of 293 companies from 2010 to 2024, totaling 2,713 observations. Data collection was carried out using the Economática® database, with the data initially processed in Excel spreadsheets using the variables of the econometric models. The data were then entered into the RStudio software to run the model equations and subsequently analyzed using the Hausman test for the general data and the Ordinary Least Squares (OLS) method for economic sectors and governance levels. The analysis by economic sector revealed that some sectors showed significance in explaining tax aggressiveness, and governance levels also revealed significant effects. It is concluded that the models explain the relationship with profitability, operating margin, and market value, but do not explain deferred taxes. Among the economic sectors, Information Technology, Cyclical Consumption, and Public Utilities stood out, showing consistent negative impacts on performance and return indicators; while, among the governance levels, Level 3, Bovespa Mais, and the Traditional level stood out, showing distinct effects on performance and deferred taxes. Wed, 17 Dec 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13940 2025-12-17T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13939 O impacto da securitização de ativos na liquidez dos bancos: uma análise sobre os bancos no Brasil Nascimento, Anderson Quevedo do This thesis investigates the relevance of credit securitization as a liquidity management instrument in the Brazilian banking system between 2013 and 2023. The topic is justified by the importance of liquidity for financial sistem and by the lack of national studies addressing the role of securitization in this context. While international literature highlights its contribution to liquidity, funding, regulatory capital, and risk sharing, its adoption in Brazil remains incipient and highly concentrated among a few issuers. The objective is to assess whether securitization exerts a significant effect on the liquidity of multiple banks operating in Brazil, distinguishing between large institutions (S1 and S2) and smaller banks (S3 to S5). To this end, an original database was constructed using data from the Central Bank of Brazil, CVM, and Anbima, covering FIDCs, CRAs, CRIs, and debentures backed by bank loans. A panel data model with fixed effects and robust standard errors was employed, including lagged securitization variables to mitigate endogeneity. The empirical results do not confirm that bank liquidity is significantly affected by securitization. Three structural factors help explain this absence of effect: (i) the low volume and frequency of issuances (419 operations over 11 years), (ii) high concentration in six banks (around 62% of the total), and (iii) residual balance sheet exposure (0.53% of total credit portfolio). The intensive use of repo operations backed by government securities-often exceeding 15% of GDP-also reduces the incentive for securitization. It is concluded that structural factors such as banking concentration, transaction costs, and the predominance of public debt financing limit securitization’s role as a liquidity instrument. This research contributes by filling a gap in the Brazilian literature and offering insights for public policy and long-term funding strategies. Mon, 20 Oct 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13939 2025-10-20T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13935 Contribuições das capacidades dinâmicas no desempenho de PMEs em setores regulamentados da saúde: um estudo múltiplo de casos em Laboratórios de Análises Clínicas Feijão, Ticiana Mont’Alverne Parente The perspective of Dynamic Capabilities (DCs) is a prominent theoretical lens in the field of strategic management, given that its focus lies in driving firms toward superior performance. In this discussion scenario, Small and Medium-sized Enterprises (SMEs) are observed as a broad and necessary field for the use of the microfoundations of sensing, seizing, and reconfiguring, since they play a vital role in the global economy by fostering innovation and economic growth while, at the same time, facing restrictions in their operational and financial resources. When inserted in highly regulated sectors, the limitations of SMEs tend to intensify due to the need for compliance with specific standards and legislation, requiring continuous investments that considerably impact firms. The healthcare sector, particularly clinical laboratories, faces an environment characterized by high regulatory complexity and growing demand for quality, safety, and efficiency.This study aims to investigate the contribution of DCs to the performance of SMEs operating in highly regulated sectors, taking into account the constant evolution of the business environment and the requirements of adaptation to technological changes and strict regulations. Through qualitative research, using a multiple case study approach, the study sought to deepen the findings of the microfoundations that led to performance in laboratories by operationalizing the final categories identified. The results show that regulation, often perceived as an obstacle, is reinterpreted by the laboratories investigated as a strategic lever. Sensing presented the greatest contribution of the study, since from the perception of opportunities by managers, strategies could be designed, and resources reconfigured in the pursuit of performance in an agile and assertive way, favoring organizational longevity. Seizing and reconfiguring, although contributing to performance, are intertwined, making it difficult to identify when the laboratory designs the strategy and when it orchestrates, acquires, measures, or combines resources to implement it, which suggests the absence of specialized departments in SMEs.Therefore, the potential of this study revolves around the responsiveness that SMEs demonstrate through the use of DCs, bringing legitimacy to the role of accreditation and regulatory bodies in the sustainable development of firms through quality. This research has the capacity to share scientific knowledge both with the management sciences and with the health sciences literature, by means of the scientific evidence generated, since the final categories of the microfoundations can provide important tools for operationalization in contemporary laboratory management. Fri, 03 Oct 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13935 2025-10-03T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13933 Dinâmicas de criação, compartilhamento e captura de valor em ecossistemas de plataformas digitais: o caso de uma AgFintech Girardi, Gabriele Markets are currently being organized in an increasingly complex way, moving towards Platform Business Models in ecosystemic and digital formats. Digital Transformation (DT), driven by emerging innovations, is changing the dynamics, strategies, competitiveness, positioning, relationships and, above all, the Value Proposition (VP) of organizations. The most successful companies in the world are Business Models of Digital Platform Ecosystems, which makes it a contemporary phenomenon of growing interest, which presents gaps that are not yet understood, primarily related to VP. In addition, few studies have focused on Business Models of Digital Platform Ecosystems in developing countries and in the agribusiness sector. This thesis explores the complex dynamics of Business Models of Digital Platform Ecosystems in the context of TD, with the aim of analyzing how the process of creating, sharing and capturing value occurs in a financial sector Business Models of Digital Platform Ecosystems applied to agribusiness in an emerging market. To achieve this goal, a qualitative, deductive, exploratory, single-case study was carried out, analyzing an AgFintech, called “AgroFinX” in this study. Primary and secondary data were collected and analyzed using the content analysis technique. The main results identified that there are different levels of value co-creation, according to each complementor, with some actors co-creating more than others. Business Models of Digital Platform Ecosystems are future trends, with each organization seeking to create its own Business Models of Digital Platform Ecosystems for different audiences. Companies are participating in multiple ecosystems, in a coopetition format. Big players are partnering with smaller players in the quest for competitiveness and continuous value delivery. Regulations such as the LGPD and Banking Secrecy Act affect these MLs, influencing their VP and strategies. Business Models of Digital Platform Ecosystems are affected by external and contextual factors such as political, economic, climatic, geographical, infrastructural, socio-cultural and digital. In the agribusiness sector there are inherent barriers to the activity, which is complex and multifaceted and requires differentiated solutions. Tue, 01 Apr 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13933 2025-04-01T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13857 ESG: um paradigma tecno-econômico em percurso de irrupção? Rosa, Leandro Käfer This study offers a novel perspective by identifying the adoption of ESG practices within the theoretical-conceptual context of an emerging techno-economic paradigm. As a result, it seeks empirical evidence of the influence of ESG engagement levels on the economic and financial performance metrics of companies operating in regions that have historically guided and consolidated techno-economic paradigms (G7 countries). Using three sample sets covering observations of 1,218 to 2,447 companies over an eight-year period (2016-2023) and classifying ESG engagement levels into quartiles within the sector cluster by country, tests for differences in means show that the group of companies in the fourth quartile outperforms the group at the opposite extreme. However, in a mixed-effects regression analysis that considers other influential variables, a higher level of ESG engagement did not show distinctly different effects on company performance. Therefore, it is not possible to assert that the adoption of ESG practices implies compensatory differences for companies (bonuses for the best or penalties for the worst) within the space and timeframe of this study. Nevertheless, indications of differences in company profiles (size and financial leverage) across the quartile scale of ESG adoption indicate preparation for an imminent period of impact of ESG engagement levels on business value drivers. This observation aligns with the thesis of this study and encourages continued debate and analysis on compensatory differences related to the paradigmatic evolution of ESG adoption. Mon, 25 Aug 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13857 2025-08-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13856 Fatores determinantes do desempenho no exame de suficiência do CFC: um estudo focado nas modalidades de ensino Olimpio, Geysa Medeiros The objective of this study was to analyze the determining factors of the performance of Accounting Science graduates in the CFC Proficiency Exam, focusing on in-person and distance learning modalities. The study period covered the years 2012 to 2023. The study metric relates the coefficients of the multiple linear regression model to explain the performance of Accounting Science graduates. The data were initially treated in Pearson's Chi-Square Test between In-Person and Distance Learning Modalities, Proportions Test, as well as Global Statistics to present the Regression model. The test results indicated that the teaching modality is strongly associated with the difference in approval rates, with the In-Person modality presenting superior performance in terms of approval. The regression model explains a large part of the variability in performance (high R²), with the number of approved candidates and dropout rates standing out as statistically significant predictors. These findings reinforce the importance of measures that reduce the lack of preparation and increase the number of approvals in the CFC Proficiency Exam. Mon, 19 May 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13856 2025-05-19T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13855 A atuação da função controladoria em cenários de crise nas organizações Boose, Elisangela Santos da Silva This thesis proposes an analytical model to examine the role of management accounting (controllership) during organizational crises, focusing on its functions in supporting decision-making and sustaining organizational resilience. The study’s relevance lies in understanding how this function effectively contributes to overcoming adverse contexts. Although authors such as Anthony (1979), Chenhall (2003), and Teixeira (2013) acknowledge the importance of management accounting as managerial support, the literature still lacks studies addressing its role in crisis scenarios. As discussed in the theoretical framework, existing research is limited and generally sector-specific, leaving a gap regarding the performance of management accounting across different phases of the crisis cycle (Teixeira, 2013; Tillema; Trapp; Veen, 2022; Wu; Bo Shao; Gary, 2021). To bridge this gap, a qualitative, descriptive approach was adopted through a multiple case study of three companies in southern Brazil that faced distinct types of crises: the COVID-19 pandemic, flooding, and input shortages (of sanitary, environmental, and structural nature). Data were collected through semi-structured interviews with managers and management accounting professionals, complemented by analysis of internal organizational documents. Findings indicate that management accounting played a central role in supporting management, particularly through timely information generation, budget restructuring, performance indicator review, and financial support for activity reorganization. Integration with other areas and the maturity level of management accounting also emerged as critical factors for effective crisis responses. Based on these findings, a referential model was developed to systematize the functions of management accounting before, during, and after crises, offering practical and theoretical contributions to strengthen its role in management support and organizational continuity. Mon, 22 Sep 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13855 2025-09-22T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13848 Do foco de prevenção ao ódio à marca: mediações cognitivo-emocionais Rosa, Jean Carlos de Oliveira This thesis investigates the role of regulatory focus in the formation of negative emotional responses toward brands, with an emphasis on the phenomenon of brand hate. Drawing on Regulatory Focus Theory, it is argued that consumers with a prevention orientation tend to react more intensely to negative brand-related stimuli, expressing hostile emotions and avoidance behaviors. Three experimental studies were conducted, combining self-reported measures with neurophysiological indicators obtained through EyeTracking and FaceReader. This multimethod approach enabled a more accurate capture of the cognitive and emotional processes underlying consumers’ negative reactions to brands, enhancing the understanding of nonverbal responses in consumption contexts. The results indicate that a prevention focus is associated with a higher propensity for brand hate, mediated by negative emotional reactions and unfavorable cognitive evaluations. The thesis contributes to the advancement of the literature on consumer emotions and brand management in crisis contexts, offering theoretical and practical insights for communication strategies and reputation damage mitigation. Mon, 22 Sep 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13848 2025-09-22T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13760 A formulação e a execução das estratégias na educação do RS: artefato baseado no BSC pode contribuir na escolha, no alinhamento e na execução das estratégias Rosa, José Paulo da The thesis discusses the strategy for education in the state of Rio Grande do Sul, from the government, the state department of education, the regional education coordinators and state schools. Using Design Science Research as a research method, it proposes an artifact that helps solve the problem. The problem has to do with the poor results of Brazilian education and the state of Rio Grande do Sul in particular. Indicators are presented that demonstrate the low performance of students. The proposed research question was: how can strategies for education in Rio Grande do Sul be better deployed, executed and monitored? In the literature review, it presents an analysis of strategy and education management and seeks references in the work of Robert Kaplan and David Norton on Balanced Scorecard for the solution presented. The research was carried out with a representative of the state government, with the current secretary of education, with the previous secretary of education, with a regional education coordinator and with a state school director. As a result of this research, a lack of harmony between the different levels of government was demonstrated, regarding their strategies for education. Based on the elements collected and following the Design Science Research (DSR) methodology, the artifact was developed, tested with a focus group and presented at the end. The artifact is a tool based on the Balanced Scorecard, being a cloud system that can be accessed via desktop, tablet or cell phone and allows the state government, State Department of Education, Regional Education Coordinators and state schools to prepare their plans, execute and monitor performance, in a connected and aligned way at its different levels. This artifact will be available to interested governments, both at state and municipal levels, contributing to better planning and execution of education strategies. Thu, 13 Mar 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13760 2025-03-13T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13703 Acordo comercial China-África e seus efeitos econômicos sobre o complexo soja Carvalho, Monique Fernandes Pereira The objective of the study is to analyze the deepening of trade relations between China and the African continent and the economic effects on various sectors, especially the Brazilian soybean complex. The methodology used was the computable general equilibrium model and the GTAP 11 database, with the classification of products by level of technological intensity according to the OECD. The integration of Africa (AfCFTA) in itself leads the bloc to be part of global discussions on trade. The results indicate that the AfCFTA would increase intra-bloc trade, lead to welfare gains and increase production in sectors with greater use of technology and, in return, there would be a reduction in the production of soybeans and other primary products. In the assessment of an AfCFTA agreement with China, the only beneficiary in terms of welfare would be China, both in allocative efficiency and in terms of exchange. Seeking to analyze whether the free trade agreement between China and the AfCFTA could affect trade in the soybean complex, given that China is a major importer of soybeans from Brazil and Africa has vast territorial extensions with strong similarities in agroclimatic conditions with Brazil, the simulation of the agreement indicated that the effects would be modest for the soybean sector, with a slight drop in soybean production on the African continent and a small increase in soybean production in Brazil. However, the increase in Brazilian soybean production leads to a loss of welfare due to losses in the terms of trade. Thu, 27 Mar 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13703 2025-03-27T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13702 Acordo de parceria Mercosul-UE: impactos econômicos sobre o agronegócio nos países do Mercosul Buchmann, Jurandir Luiz The objective of the study is to analyze the opportunities that MERCOSUR's trade agreement with the EU would generate for both blocs, with an emphasis on agribusiness in the countries of the South American bloc. The computable general equilibrium model was used, using the Global Trade Analysis Project (GTAP) database, version 11, to simulate the impacts on production and trade and the effects on well-being. The results show that there would be a global gain in well-being for the countries participating in the agreement, with emphasis on Brazil and the EU, which would have more significant gains. As for trade, there would be expansion for Brazil in the primary and low-technology sectors, where agribusiness products are included. Mon, 24 Mar 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13702 2025-03-24T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13701 Análise da complexidade econômica e relatedness no Brasil: dinâmicas microrregionais relacionadas ao crescimento econômico e à desigualdade de renda Smolski, Felipe Micail da Silva This thesis consists of three articles that examine the behavior of economic complexity and relatedness in Brazil’s micro-regions from 2002 to 2020. The economic complexity literature has been rapidly expanding, providing increasingly robust evidence on how a country’s economic structure is shaped and its implications for wealth generation, population well-being, and related topics. However, significant gaps remain regarding its effects on economic growth and formal income inequality, particularly in developing countries. At the micro-regional level, this study accounts for the dynamics of temporal and spatial heterogeneity, using reliable regional data while controlling for unobserved factors. The first article calculates the economic complexity of different activities, and analyzes the spatial distribution patterns of economic complexity and relatedness (cognitive proximity between activities) across Brazilian micro-regions through Exploratory Spatial Data Analysis (ESDA). The findings indicate that the most complex economic activities are concentrated in the manufacturing sector, followed by IT and related services. The study also identifies a positive spatial dependence of economic complexity and relatedness, revealing a high degree of spatial concentration in certain regions. This concentration is influenced by the broader economic context, as evidenced by the increased spatial clustering of economic complexity following the 2015/2016 Brazilian economic crisis. The formation of high-high clusters (high complexity and relatedness within the micro-region and its neighboring areas) is predominantly observed in the Southeast and South regions throughout the analyzed period, reflecting significant disparities in productive capabilities across the country. The second article examines the effects of economic complexity and relatedness on economic growth in Brazil’s micro-regions. To this end, dynamic spatial panel data models (SDM, SDGMM-SYS, and SDGMM-DIF) with instrumental variables were applied to a dataset covering 558 Brazilian micro-regions, incorporating employment data for 59 economic activities over the period. The results suggest that higher levels of economic complexity and relatedness are associated with an increase in micro-regional GDP per capita. Additionally, the effects of economic complexity on economic growth vary across the country’s regions, highlighting regional disparities. Finally, the third article investigates the influence of economic complexity and relatedness on regional formal income inequality in Brazil’s labor market. Employment data for each economic activity in the 558 micro-regions were analyzed using dynamic fixed-effects panel regression models and the Generalized Method of Moments (GMM) with instrumental variables. The findings reveal that both economic complexity and relatedness contribute to reducing income inequality in the formal labor market, with the impact of economic complexity being particularly pronounced in micro-regions that exhibited high initial income inequality. These results provide an original contribution to the regional economic literature in Brazil, emphasizing the positive spillover effects of economic complexity and cognitive proximity among economic activities in reducing income disparities. In summary, this thesis demonstrates that economic complexity and relatedness have positive effects on economic growth and play a significant role in mitigating formal income inequality at the micro-regional level in Brazil. These findings underscore the need for public policies that foster economic complexity, productive diversification, and regional capacity building, particularly in historically disadvantaged areas. Fri, 28 Mar 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13701 2025-03-28T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13683 Os efeitos dos ciclos político-orçamentários na decisão de gastos em municípios brasileiros Trevizan, Luiz Eugênio This thesis aimed to evaluate whether municipal managers increase investment spending in an election year and the relationship with the size of the municipality, whether this increase is related to the geographic location of each municipality (State to which it belongs), and the Current Operating Result - ROC. It was also verified whether there was a significant increase in the current expenditure account in a post-election year. The population analyzed was all Brazilian municipalities from 2013 to 2021, covering two complete electoral cycles. The model used was multiple linear regression with panel fixed effects, using the variation within the same municipality over time and the OLS - Ordinary Least Squares approach to estimate the coefficients. For municipalities with up to 10,188 thousand inhabitants, the election year has a positive and significant coefficient about the increase in investment spending. The state to which the municipality belongs did not present a significant coefficient in isolation, which demonstrates that the effect of the election year on investment spending can vary from one state to another. Municipalities with an ROC greater than 1, i.e., in surplus, tend to increase investments in election years, but the same occurs in municipalities with an ROC between 0 and 1. Current expenses in post-election years increase in practically all municipalities in the country. For municipalities with 10,189 to 50 thousand inhabitants, the increase in investment spending in election years is confirmed and the relationship with the population is inverse, i.e., the smaller the municipality, the greater the number of cases. The state remains without influence and the ROC of the same form, although surplus municipalities increase investment spending, the same occurs with deficit municipalities. Municipalities with 50,001 to 100 thousand inhabitants and those with 100,001 to 142,633 inhabitants also increase investment spending in election years, but the population variable does not present a significant p-value for these municipalities, indicating that the population does not influence the increase in spending. The state to which they belong also does not have a significant influence, the same occurs about the fiscal situation. For the municipalities considered to be part of the reserve, with more than 142,634 inhabitants and the capitals, the increase in investment spending in an election year was confirmed and the relationship with the population is inverse, that is, the smaller the municipality, the more cases of increased investment spending in an election year. The state and ROC continue to have no relation to this increase in investment spending. Wed, 30 Apr 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13683 2025-04-30T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13682 Desempenho financeiro e a participação das mulheres no conselho de administração de cooperativas agropecuárias brasileiras sob a ótica institucional Orsatto, Luis Felipe This thesis investigates the relationship between financial performance, measured by ROA (Return on Assets), and the participation of women on the board of directors of Brazilian agricultural cooperatives, from the perspective of Douglass North's Institutional Theory. The central hypothesis is that positive financial performance increases visibility and attracts formal and informal institutional pressures, fostering the inclusion of women on these boards. To test this hypothesis, a quantitative approach was adopted, employing an econometric model applied to a sample of 213 cooperatives, analyzing financial data from the years 2021 and 2022. The results indicated that ROA has a positive and significant relationship with the proportion of women on boards of directors. We concluded that financial performance works as an indicator of alignment with institutional demands for inclusive practices, thereby meeting social expectations. This study contributes to advancing knowledge on cooperative governance and promoting gender equity in the Brazilian agricultural sector. Fri, 28 Feb 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13682 2025-02-28T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13681 Framework conceitual para informações Environmental, Social and Governance (ESG) em instituições de ensino superior Itoz, Clarete de Studies on Environmental, Social and Governance (ESG) in Higher Education Institutions, especially those in the public sector, are still quite incipient and there is little targeted literature. This study research ESG information for federal public universities, based on the content of their management reports. In addition to describing the context of the social function of public federal universities, the study contextualizes this environment as highly regulatory, imposed not only by the Ministry of Education (MEC), but also highly regulated by legislation and regulations from control bodies, since there is the use of totally public resources for the maintenance and development of their activities. It is therefore essential to understand how ESG is presented and produced in these environments. When looking for ESG information in the management reports of public universities, it can be seen that environmental and social sustainability information is the least evident, while governance information is well structured and well evidenced. This does not mean that federal public universities do not work on their activities in the environmental and social context, but perhaps they need to look for a way to better disclose this information in their management reports. The main aim of this thesis is to propose a conceptual framework of ESG factors for federal public universities. To this end, the theoretical construction was based on the concept of legitimacy theory, as it is considered that Federal Public Universities are in an environment made up of rules, beliefs and values, created and consolidated through social interaction and ESG factors for these institutions' environments. This is an exploratory, descriptive, documentary study, with qualitative research and a Design Science Research (DSR) strategy. The artifact is called the ESG Framework for Federal Public Universities, and is a theoretical model for use in collecting, processing and distributing this information to compose the management report. In general, the artifact concerns the improvement of mechanisms, mainly of an environmental and social nature, since data from TCU 2024 shows that these institutions were only able to demonstrate a 22% weight load in their management reports, when they are evaluated on these issues. The study's theoretical contribution is based on the assertion that Federal Public Universities are predominantly institutions that, regardless of their time, are always acting and playing a leading role in matters relating to environmental and social issues. As for the practical contribution, it is worth highlighting the proposed improvements to the information in the management report, since there is a possibility of improving its informational nature, even though its structure and content are standardized. Thu, 24 Apr 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13681 2025-04-24T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13680 Environmental, social and corporate governance-esg e as implicações na política de dividendos Nicácio, Antonio Gustavo This study aimed to analyze whether the impact of ESG controversy scores explains a greater distribution of dividends and strengthens the legitimization of the management of these companies before their investors. Using descriptive statistics, correlations and Multiple Regressions, to respond to the objectives, financial performance data was collected from publicly traded companies in Economática®, such as ROA, ROE, Size, Age, Financial and operational leverage, and ownership concentration, and the scores ESG, combined ESG, social ESG, ESG, environmental and ESG governance, in the Thonsom Reuters Refinitiv database, in a time frame from 2017 to 2021. The sample was composed of 102 companies, which received the ESG score and controversies in certain periods. Using multiple regression, the hypothesis was tested that companies with ESG scores, which have suffered controversial events, distribute more dividends, to legitimize the company's management before investors. The result obtained refutes the hypothesis and, therefore, it is not possible to state whether there is a relationship between the ESG controversy and a greater distribution of dividends, as the result proved to be statistically insignificant. Mon, 18 Dec 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13680 2023-12-18T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13679 A qualidade educacional como determinante de cidades inteligentes brasileiras: uma análise de dados em painel Sott, Michele Kremer In developing countries like Brazil, education is one of the main pillars of socioeconomic progress, playing a fundamental role in training public managers, qualifying the population, and reducing social and educational inequalities. Investigating how education can drive the smartness of cities is essential for creating more efficient, sustainable, and inclusive urban environments. Although its importance is widely recognized, the impact of quality education on the development of Brazilian smart cities is still an underexplored field. In this context, this research investigates how educational quality relates to the development of smart cities. The study employs General Systems Theory to analyze cities as complex, dynamic, and multidimensional systems and uses a panel data econometric model to empirically test this relationship. The model utilizes cross-sectional data (from 183 cities) and temporal data (from 2015 to 2023) to analyze the relationship between variables from different urban dimensions and the development of smart cities, considering the smart city ranking score as the dependent variable and educational quality as the variable of interest. To enhance robustness and reduce bias in the analysis, control variables were included in the model. First, control variables derived from the seven urban dimensions previously identified in the literature were used: natural environment, urban infrastructure, economy, people, governance, organizations, and technology & innovation. Then, to measure educational quality, eight education indicators were used as proxies: Enem score, average number of students per class, average daily class hours, age-grade distortion rate, approval rate, dropout rate, adequacy of teacher training, and regularity of the teaching staff. The results show that even when creating multiple panel models and adding new control variables, educational quality remains positive and significant for most quality indicators: a 1% increase in Enem scores indicates a 1.13% increase in city ranking scores; a 1% reduction in the age-grade distortion rate suggests a 0.106% increase in scores; while a 1% increase in school approval rates can raise city scores by 0.34%. The variables for the average number of students per class and average daily class hours, although significant in the initial models, lost significance as new variables were added. The variables for adequacy of teacher training and regularity of the teaching staff were not significant. Regarding the variables associated with urban dimensions, the results indicate that an increase in the number of doctors and a reduction in robbery-related homicides positively impact city development. The findings highlight the complexity of the interaction between education and urban development and indicate that the higher the educational quality, the greater the chances of a city developing as a smart space. The results also suggest that well-structured public policies should comprehensively address multiple dimensions of educational quality in urban development strategies. This study contributes to theory by exploring the effect of educational quality on the smart city index in Brazil. In terms of managerial contributions, this research provides important results for the creation of public policies focused on educational indicators. Future studies may expand the analysis by incorporating a greater number of educational and urban indicators. It is also suggested to investigate the long-term effects of quality education on urban development, particularly regarding the impact of new public policies on smart cities. Fri, 28 Mar 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13679 2025-03-28T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13677 Destruição de valor na transformação digital: proposta de um artefato para mapeamento de riscos em serviços Santos Júnior, Darci de Borba This thesis investigated the impacts of Digital Transformation on the Value Cycle of services, identifying critical points that may lead to value destruction for the business. Using Design Science Research (DSR) methodology, the DTRA software was developed and validated to map risks associated with value destruction in Digital Transformation. The main findings highlight that, although digital transformation significantly enhances value creation capabilities through personalization and process optimization, it also increases the risk of value destruction due to reduced organizational control over value maintenance. The research identified critical points particularly in the stages of value proposition, communication, and delivery. Additionally, the artifact was validated through practical cases in the education and financial sectors, demonstrating its effectiveness in identifying these risks. Tue, 15 Apr 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13677 2025-04-15T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13676 Knowledge flows across borders: migrant STEM workers’ personal and professional journeys Jesus, Anderson da Cunha This research aims to investigate how personal and professional journeys of migrant STEM workers influence brain drain and brain circulation. For this purpose, it was analyzed the case of Brazilian migrant STEM workers who have migrated to the United States (U.S.), using a qualitative research approach. Based on secondary data and semi-structured interviews with 41 Brazilian migrant STEM workers, the study analyzes how their personal and professional journeys impact human capital mobility and knowledge flows between U.S and Brazil. Brain drain has been a critical problem to the human capital development of emerging countries, whereas brain circulation offers a potential pathway to mitigate these human capital losses. The results reveal that brain drain and brain circulation are not mutually exclusive phenomena, but rather coexist in a complex manner. The research also identifies four mechanisms for knowledge flows across borders through migrant STEM workers: global networks; ethnic ties and personal connections; scientific and innovative collaboration practices; and diaspora communities. In several situations, informal and relational mechanisms enable knowledge flows, albeit in a non-institutionalized way. As a contribution, the study proposes an expanded theoretical understanding of human capital mobility by incorporating personal and relational dimensions, and recommends the development of public policies that build “bridges” between Brazil and their migrant STEM workers abroad. Tue, 29 Apr 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13676 2025-04-29T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13615 A justice-based governance approach for platform-based ecosystems Zuquetto, Rovian Dill Platform-based ecosystems (PBEs) are interdependent actors interacting to create value. To attract and retain actors while fostering interaction between them, PBEs use governance elements. As more participants enter the network and interact, more value is created and shared, so the governance aims to trigger this network effect. Fair governance will attract and retain participants. Otherwise, PBE participants leave, and value is not created and shared. Notwithstanding, we do not find any governance model for PBE based on justice. The question arises: Why do we need a justice-based governance (JBG) model for platform-based ecosystems (PBEs), and how should it be? We used a qualitative approach through multiple case studies with three delivery platforms: Rappi, the largest platform in Colombia; iFood, the largest platform in Brazil; and AppJusto, a platform that has been gaining prominence for its governance model with minors fees for restaurants and higher pay for couriers. Our data indicates that AppJusto is a fair platform overall. Nevertheless, we identify that couriers like to work in delivery PBE because of the flexibility appeal and the capability to increase value earned by working more, although the flexibility is an illusion since most couriers need to work 12 up to 14 hours. For restauranteurs, the PBE is a marketing strategy to attract customers to the salon but consider the fees extremely high. In general, for couriers and restaurants, there is no chance to negotiate with the platform and no similar alternatives in the market. The network effect created a lock-in of participants in platforms such as iFood in Brazil and Rappi in Colombia. Without a similar alternative, participants feel trapped under an unfair contract. Our JBG model indicates that fairness is individuals' capability to do or be what they value, and whenever they control their environment, they are responsible for their behavior. Otherwise, we state that governance formulators become responsible for the behavior that the implemented governance systems induce. This conclusion has theoretical implications about what justice is and how policymakers could focus on individuals' capability beyond the fair distribution of resources. We inspire jurists to review the responsibility under the contract when there is no chance to change the governance system. Ecosystem competitors can rethink how a JBG can improve and trigger network effects while remaining fair. Finally, our JBG opens the discussion of whether we should still use contracts as a fair mechanism because our data support that the contractarianism perspective about justice is not fair; only because someone signed a contract does not mean it is fair. Second, because a contract does not allow freedom, it may restrict or deny liberties, so capability should be used as a principle in any contract development. Wed, 13 Sep 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13615 2023-09-13T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13613 O desenvolvimento da competência de orquestração individual no contexto de ecossistemas de inovação urbanos Machado, Lisiane This thesis investigated the development of individual orchestration competence for the orchestrator's performance in the context of urban innovation ecosystems. Innovation ecosystems emerge in a scenario of open and collaborative innovations. Global movements, organized in recent decades as urban development strategies, through collective action, articulated by the actors of the quadruple helix - universities, companies, government and the community in general, constitute urban innovation ecosystems, since cities have faced several challenges and socioeconomic difficulties. Managing innovation processes is a complex task that requires the mobilization of actors through orchestration articulated by an orchestrator. In this context, there is difficulty in articulating and orchestrating the actors inserted into the urban innovation ecosystem, identifying as a research gap the need to discuss the approach based on the orchestrator's competence. However, literature does not address this in depth and clarity; in addition, it is not known how to develop this competence in individuals. For that, the theoretical framework on the dimension of individual competence, orchestration competence, innovation ecosystem and urban innovation ecosystem was constructed and discussed, as well as the planning, development and validation of a training method for the development of individual orchestration competence, in the context of urban innovation ecosystems, with the methodological design of Design Science Research (DSR), integrating a set of activities, to provide an immersive learning experience, based on a Training Learning Journey, in the format of a BootCamp, named BootCamp Orchestration Lab, in the Second Life metaverse, inspired by phenomenon-based learning and the Change Laboratory Method. The training method, in addition to the theoretical framework addressed, considered the understanding of the context of the practice of orchestration in urban innovation ecosystems, with interviews with 19 orchestrators from the five territorial regions of Brazil. The implementation of the artifact had the participation of 11 members of the Management Center of the Rede RS Startup, a project initiated by the Secretariat of Innovation, Science and Technology of the State of Rio Grande do Sul (RS), the Alliance for Innovation and the Rio Grande do Sul Network of Innovation Environments (REGINP), integrating 10 Innovation and Technology Managers and the Coordinator. The main results refer to the expansion of the theoretical model of orchestration in networks and innovation ecosystems, organized under the perspective of orchestrator roles and activities and orchestration dimensions, for an approach of individual orchestration competence, with the proposal of the definition of this competence and the identification of 33 attributes in the theoretical framework and 103 attributes from the interviews, the implementation and validation of the training method proposed for the development of individual orchestration competence. Furthermore, the evaluation of the process of developing orchestration competence in urban innovation ecosystems used the critical incident technique, identifying evidence while training activities developed by the participating subjects, generating a learning ecosystem, based on activity theory from an ecosystemic perspective. Mon, 04 Nov 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13613 2024-11-04T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13571 Avaliações causais dos impactos da abertura multilateral sobre o comércio internacional Franco Junior, Manoel Carlos Rivas The opening of international trade and the integration between countries has generated global economic impacts over the decades. This study intends to carry out causal evaluations of the multilateral openness through the WTO's performance, and if there were benefits for the countries when joining the agreement. The difference-in-differences method with multiple time periods is used, allowing for an annual evaluation of the treatment's impact. This approach aims to address a common limitation in the literature on trade agreements, which often examines long periods and, as a result, is more susceptible to variations in effects caused by other circumstances over time. The analysis also seeks to contribute beyond the total assessment of trade, disaggregating into sectors for better identification if some could perceive more benefits than others, separating into Plant and Animal Products, Agricultural Manufactures, Mineral Products, and Industrial Manufactures. In addition, the aggregate and sectoral impacts on the intensive and extensive margins are evaluated, which evaluate whether there were increases in the value and number of products sold, respectively. The results indicate that there were benefits to the participants for joining the WTO, when analyzed in aggregate by the extensive margin, and when broken down by sector, Agricultural Manufactures, Mineral Products and Industrial Manufactures benefited from the extensive and intensive margins. Thu, 29 Aug 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13571 2024-08-29T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13558 A responsabilidade social como meio de legitimação em clubes brasileiros de futebol Benin, Maicon Manoel The sports sector, in general, and football, in particular, have been increasingly attracting attention, not only as a source of leisure but also as a business and vehicle for social transformation, raising the importance of topics such as Governance and Social Responsibility in these organizations. This research aims to determine how social responsibility practices, influenced by governance mechanisms, are used for legitimacy in football clubs. The analysis is based on the Legitimacy Theory, which considers that these organizations could use their social relevance and disseminate social responsibility practices as a means of legitimacy before the community where they operate, with this relationship moderated by the use of governance mechanisms. The research adopts a qualitative approach of an exploratory nature. The corpus of the research was composed of excerpts from interviews conducted with sports directors and executives and documents related to football clubs or associative sports organizations. The evidence was analyzed using the Discourse Analysis technique. The effects of the analyzed meanings allowed us to determine that social responsibility practices are used as components for the search for, maintenance of, or recovery of pragmatic legitimacy. This process makes these practices much more instrumental, as part of a system of exchanges between clubs and society than something institutionalized and a priority for these organizations. It was also identified that governance mechanisms intervene in this relationship, either by facilitating the instrumental use of social responsibility practices due to the lack of broad decision-making and supervision mechanisms or by encouraging the use of these practices as a genuine social commitment and good governance. Thus, this research contributes to understanding the role of governance and social responsibility in sports organizations, analyzing them together and exploring the nuances in the meanings that make up their complex motivations and relationships. Wed, 08 Jan 2025 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13558 2025-01-08T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13542 Diretrizes para a potencialização da resiliência organizacional frente a eventos disruptivos: um estudo com empresas fornecedoras de soluções de TI Martins, Marco Túlio Werneck In the face of disruptive events, not all organizations respond in the same way, or remain competitive. Some of them prove to be more resilient than others, quickly adapting their strategies and operations to address problems and seize opportunities arising from the crisis. The general objective of the research was to propose guidelines aimed at enhancing the organizational resilience of IT – Information Technology solution providers in the face of disruptive events. The following specific objectives were established: to identify the key elements of the organizational resilience of the companies surveyed from disruptive events, to analyze the main difficulties encountered by companies in the process of readjusting their operations in the context of a disruptive event, to identify possible mitigators for the difficulties encountered in the process of implementing changes, especially in their operations, in the context investigated and present the proposed guidelines. The research method involved the development of a qualitative research of exploratory-descriptive character, operationalized through individual interviews in depth with a semi-structured approach, with twelve professionals in the investigated context. For data analysis, the content analysis technique was used and for the validation of the proposed guidelines, data triangulation was adopted. Among the results obtained, the way in which small and medium-sized companies in the sector under study prepare, react and adapt to disruptive events stands out. In addition, it was possible to observe that the organizational profile of companies in this sector, based on their operational characteristics, among others, influenced organizational resilience, for example, through innovation and intrinsic aspects of the IT operation that permeate the organizational culture. Therefore, it was possible to propose guidelines that can support companies in this segment to face disruptive events and enhance their organizational resilience. Mon, 18 Nov 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13542 2024-11-18T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13536 Implicações organizacionais da transformação digital: acentuação de fatores impulsionadores e mitigação dos fatores restritivos no desenvolvimento da proposta de valor e modelos de negócios Silva, Alexsander Canaparro da This study investigates the impact of Digital Transformation (DT) on organizations' Value Proposition (VP) and Business Model (BM), analyzing how the organizational implications of DT can enhance driving factors and mitigate restrictive ones. The research was guided by the central question: "How can the organizational implications of DT enhance driving factors and mitigate restrictive factors in the development of VP and BM in organizations?" The study's objective was achieved through the development of two artifacts: a theoretical framework that connects DT guidelines to the categories impacted by VP and BM, and a practical roadmap that guides the implementation of these guidelines within organizational contexts. Design Science Research (DSR) was used as the methodology, ideal for proposing prescriptive solutions to organizational problems. The use of DSR allowed the development of a theoretical artifact and a practical plan applicable to various digital transformation scenarios. The results demonstrate that DT adoption, besides optimizing internal processes, expands value creation opportunities for both customers and the organization. However, the success of this implementation heavily depends on the alignment between organizational culture and new technologies. Companies that strategically integrate DT can reconfigure their business models to adapt to market dynamics, overcoming barriers such as resistance to change and financial constraints. Thus, this study not only achieved its goal by developing and validating two artifacts — the theoretical framework and the practical roadmap — but also provides significant practical contributions for organizational leaders seeking to implement Digital Transformation in an effective and holistically, aligning the Value Proposition and Business Model within this context. Thu, 31 Oct 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13536 2024-10-31T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13466 Proposta de um guia orientativo para a avaliação do investimento social privado: estudo exploratório sobre os critérios que mobilizam a tomada de decisão das empresas investidoras Antonini, Lisângela da Silva Businesses aligned with a sustainable purpose are driven by a greater mission than just profit. Through projects or social actions aligned with the organizational strategy, companies seek to support solutions and innovations that help solve global problems such as poverty, social inequality, climate change and environmental degradation. In this sense, companies that manage to demonstrate a legitimate commitment to social and environmental responsibility strengthen their institutional identity and their reputation in the market and their stakeholders, in addition to attracting and retaining customers and talents aligned with their values. (Carroll, 1999; Milani Filho, 2008). Therefore, this study had the general objective of identifying which criteria are relevant and which generate value for companies that promote Private Social Investment. This research was characterized as qualitative with a phenomenological approach, through field research with an exploratory and descriptive design with two research units. 10 participants were interviewed, including company representatives and experts on the topic. The study also presents practical recommendations such as Decision making, Investment effectiveness, Transparency and accountability, Learning and continuous improvement, Articulation and collaboration and Adding value and social impact through the guidance proposed as a technological tool for companies that carry out investment private social. Tue, 22 Oct 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13466 2024-10-22T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13464 Proposta de diretrizes para a elaboração de um processo de definição da materialidade em relatórios ESG, para instituições financeiras bancárias Rocha, Guilherme Haygert Riffel Dornelles da This thesis proposes guidelines for a materiality definition process in ESG (Environmental, Social and Governance) reports of banking financial institutions, grounded in Stakeholder Theory, Signaling Theory, and Legitimization Theory. The research analyzes practices of banks listed in the B3 Sustainability Index and uses the Design Science Research method, developing in three main stages: literature review and analysis of bank reports, development of initial guidelines based on theories and practices, and refinement and validation of the guidelines by sustainability experts, investment professionals, academics, and bankers. The result is a set of validated guidelines that address aspects such as stakeholder engagement, impact assessment, topic prioritization, and strategic integration, contributing to the advancement of knowledge on ESG materiality in the financial sector and offering a practical tool to improve bank sustainability reports. The proposed guidelines have the potential to promote greater transparency and comparability in the communication of material ESG topics, strengthening sustainability in the banking sector. Wed, 30 Oct 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13464 2024-10-30T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13462 Barreiras à adoção da telemedicina Duarte, Francisco Dias Telemedicine is a type of remote medical care without physical interaction between the doctor and the patient. Despite playing a role in healthcare for many years, it gained notoriety with the Covid-19 pandemic, due to the risk of contagion in healthcare establishments. Even with its practice in the public and private sector, there are still a series of barriers to the adoption of telemedicine. Considering these difficulties, the thesis focused on the following guiding research question: what are the barriers to the adoption of telemedicine on a large scale in the Brazilian context? To answer the research question, the study proposed to investigate the perception of multiple stakeholders in relation to the barriers to the adoption of telemedicine considering different dimensions, based on the literature review and investigation of the empirical field. The general objective of the work was to identify the barriers to the adoption of telemedicine on a large scale in the context of the Brazilian healthcare market. Among the specific objectives, contextualize the role of telemedicine in the Brazilian health market; identify in the literature barriers to the adoption of new technologies and telemedicine; analyze the perception of multiple stakeholders regarding barriers to adopting telemedicine; categorize the barriers to adopting telemedicine in light of the perception of multiple stakeholders; understand the managerial implications of barriers to the adoption of telemedicine. In order to capture and understand the perception of multiple stakeholders from the market, the method used was the focus group, due to its qualitative approach that allowed the expectations of the objectives proposed in this work to be met. Cultural, financial, regulatory and technological barriers were identified, all of which were broken down into specific points. In cultural terms, the following were identified: lack of tradition, user profile, user experience and low scientific maturity. Regarding financial barriers, the following points were identified: investments, payment rules and lack of monetary incentives. In regulatory barriers, professional associations and the LGPD. In technological barriers, infrastructure, internet quality and technological difficulties emerged. The managerial implications brought propositions on how telemedicine can add value to the healthcare market, highlighting that telemedicine adoption involves all spheres of power in healthcare organizations, in addition to requiring planning, generating new business models with greater capacity for innovation, considering it only as one of the digital health technologies and as a solution for low-complexity medical care in remote regions. Finally, as a democratic type of care, telemedicine must be offered in an accessible way. Thu, 27 Jun 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13462 2024-06-27T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13459 A relação entre elementos institucionais e a inovação no setor público Omairi, Fadwa Muhieddine Dahrouge Innovation in the public sector has become a rising topic, given technological evolution and societal challenges. However, it is known that in public management the process of change is slower, as bureaucratic characteristics still predominate in the structure, resulting a pattern of habitual behavior that interferes with innovation over time. In this setting, the effects of institutional elements on public organizations gain relevance because they allow understanding the implicit patterns given the characteristics of the context, since institutional theory covers a set of influences that institutions exert on organizations and their strategies. Thus, the evidence demonstrated in the literature indicates that based on the analysis of formal and informal institutions, it is possible to identify facilitating or restrictive elements to chart the best path for innovation. In this study, we sought to understand the dynamics of innovation in a public organization, using the procedural approach. Based on the single case study, innovation events were analyzed and reconstructed through narrative and temporal maps. Finally, it was possible to demonstrate that formal elements such as the regulatory pillar and informal elements such as bureaucratic culture and beliefs that legitimize common social structures are elements that impede innovation. Among other positive influences on innovation, it was observed that developing solutions through mimetic isomorphism and collaboration with other organizations are factors that facilitate acceptance. Furthermore, stimulating entrepreneurial behavior linked to appropriate incentive mechanisms can also facilitate and disseminate innovation. It is expected that the findings of this study will guide decisions on innovation management in the public sector. Mon, 15 Jul 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13459 2024-07-15T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13458 Tomada de decisão em investimentos industriais: estudo de casos múltiplos Pöttker, Daniel This thesis deals with the relationship between the adoption of different models, based on cost concepts, costing principles and methods, and the investment decision-making process in industrial companies. As a reference for addressing the subject at hand, a set of publications that deal with the subject were studied and critically evaluated, covering conceptual elements such as: the firm's economy and the strategic environment, models and decision-making, cost models and, finally, investment models. The method selected to conduct the research was the Multiple Case Study, having been chosen, elaborated and described two investment cases. In addition, nine interviews were conducted with professionals internal to the company, market professionals and academics. Based simultaneously on the theoretical framework and the analysis and critical synthesis of the interviews, an investment analysis framework was designed. Based on this framework, a Decision-Making Method for Industrial Investments was constructed. From an academic point of view, the main contribution of the thesis was to clarify and highlight the importance of costing principles and their influence on mental models in decision-making, emphasizing the need to consider only relevant costs when constructing investment analysis models. In addition, it emphasizes the relevance of qualitative elements and models and methods for more accurate, integrated and systemic decisions. From a managerial point of view, the study resulted in the construction of a Decision-Making Method for Industrial Investments, with steps that make the decision-making process more assertive and effective. Thu, 10 Oct 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13458 2024-10-10T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13426 Análise comparativa das respostas econômicas e sociais às pandemias da gripe espanhola e Covid-19 no Brasil: lições históricas e estratégias para a formulação de políticas públicas resilientes e eficazes França Júnior, Rogerio da Silva Throughout history, pandemics such as the Spanish Flu of 1918-1919 and COVID-19 of 2020 have brought significant impacts on global social, economic, and political structures. This study investigates and compares the economic responses adopted in Brazil during these two pandemics, aiming to identify patterns, similarities and differences in the strategies implemented. Although separated by more than a century, both pandemics required coordinated actions, revealing both the fragilities and the adaptability of governments in the face of large-scale health crises. Using a methodology of historical review and comparative analysis, the study evaluates fiscal, monetary, trade and exchange rate policies, considering their immediate and long-term effects on the Brazilian economy. The results highlight the need for an integrated and coordinated approach to mitigate the economic and social impacts of pandemics, offering recommendations based on lessons learned for the formulation of more effective and resilient public policies in the future. This study contributes to the understanding of how historical experiences can inform the development of robust universal policies, emphasizing the importane of economic flexibility and the need for continuous learning in crisis management. Wed, 25 Sep 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13426 2024-09-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13355 Características da diversidade de gênero do conselho de administração e o gerenciamento de resultados: evidências nas companhias brasileiras Gamarra, Vilma Lorena Tello This thesis aimed to analyze the relationship between the characteristics of gender diversity on the board of directors and earnings management in Brazilian companies. The method applied in the thesis was quantitative, analyzing information from the boards of 129 Brazilian companies participating in B3. For the analysis, information was obtained from the members of the board of directors of the 129 companies analyzed, as well as information on gender, education, and experience (at postgraduate level) of each of the members of the board of directors, including full and alternate members. The period studied was from 2014 to 2023. The Modified Jones method and quantile regression were used to analyze earnings management. The main results of this thesis are two. The first result was the characterization of the gender diversity of the board of directors of the companies in the selected sample, analyzing aspects such as the number and gender of directors, as well as the professionalization of women on the board of directors and the evolution of women's participation on the board of directors. Regarding the second result, for the sample studied, four hypotheses were tested. The first three hypotheses were confirmed, namely: (H1) the presence of female directors restricts earnings management practices, (H2) a larger board of directors is negatively associated with high levels of earnings management, and (H3) the education of women on the board of directors is negatively associated with earnings management. The fourth hypothesis was rejected, namely (H4) the experience of women on the board of directors is negatively associated with earnings management. Mon, 29 Jul 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13355 2024-07-29T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13352 Insumos e produtos na avaliação da eficiência técnica de hospitais: um estudo de seleção de variáveis baseado na entropia Rodrigues, Rafael Ramon Fonseca In recent decades, interest in measuring efficiency has emerged in the most diverse areas and health is no different. A sector of extreme relevance for human beings. There are several efficiency measurement techniques, but Data Envelopment Analysis (DEA) has been a preferred technique in many studies due to several advantages. However, it is important to highlight that the result of the analysis through DEA can be influenced by changing variables (Inputs and Outputs). With the aim of reducing such distortions and seeking to identify the ideal variables to compose the model, the study aims to propose a scheme for selecting inputs (inputs) and outputs (products) for evaluating technical efficiency in hospitals. Initially, two systematic literature reviews were carried out. The research converted two literature reviews. The first objective analysis of the variables (Inputs and Outputs) of technical efficiency in hospitals. In 115 studies, 404 input restrictions and 320 output restrictions were identified. The second review sought to identify the variable selection analyzes in the measurement of the technical efficiency of hospitals, based on the study developed by Fernandez-Palacin, Lopez-Sanchez and Munoz-Márquez (2017). Initially, 320 studies were identified, of which 11 were considered eligible, using various methods based on efficiency, classical statistical methods, among others. Finally, three approaches were selected that resulted in 4 distinct adjustments in the composition of inputs and products in the model adjustments: the method with all available variables, the method adopting a prior reduction of the dimensionality of the input and product matrices through protection of factors and, the variable selection model using a genetic algorithm seeking to minimize the entropy of the input and output matrices and maximize the entropy of the efficiency vector. The results show that the strategy of maximizing the entropy of the efficiency vector presents greater discretion among hospitals, providing a more appropriate interpretation of the results. Thu, 09 Nov 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13352 2023-11-09T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13350 Efeitos da performance ESG no custo de capital próprio e assimetria informacional no mercado de capitais brasileiro Cirne, Gianinni Martins Pereira Corporate actions focused on ESG issues grew a lot, and gained visibility. The term refers to corporate sustainability practices that relate the Environment (Environmental), Social (Social) and Governance (Governance). With the growth of investment in ESG practices, questions have arisen about their impact on companies, given this scenario, this research aims to analyze the effect of ESG practices on the cost of equity and information asymmetry of companies in the Brazilian capital market. We innovated when we incorporated ESG performance as a moderating variable in the relationship between information asymmetry and cost of equity. Allied to this, we use a CAPM calculation model adjusted to the reality of emerging countries. Our result showed that ESG performance really has an effect on information asymmetry and moderates the relationship with the cost of equity capital, as the result found showed that there was an impact on the reduction of the cost of equity capital when we tested the moderating effect, that is, ESG performance reduced information asymmetry and consequently reduced the cost of equity. We tested our dataset with the traditional CAPM model, and the results were different from an adjusted model, leading us to conclude the relevance of adjusting valuation models to the reality of emerging economies. Based on the foregoing, the defended thesis is confirmed that companies in the Brazilian capital market, which are part of the ESG performance rating, have a lower cost of equity due to the reduction of information asymmetry, influenced by ESG performance. Thu, 13 Apr 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13350 2023-04-13T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13349 Análise da percepção da sociedade sobre o preço justo e sua influência nas decisões de precificação das firmas em tempos de crise Coelho, Fabiano Simões Using questionnaires applied at different times and situations, the three articles presented in this thesis analyze society’s perception of fair price and its influence on firms’ actions in times of pandemic, through the lens of neoclassical and institutional theories. In the first article, two questionnaires were applied: the first applied in Brazil in March 2020, at the beginning of the COVID-19 pandemic, and the second applied in August 2020, when the pandemic’s effects were best known. In the second and third articles, a questionnaire was applied to residents of Rio Grande do Sul and residents of other locations during the climate disaster that occurred in Rio Grande do Sul in April and May 2024. The articles suggest that, depending on the institutional arrangement and depending on the time the questionnaire is applied, societies have different perceptions about fair prices, including consumers' desire to punish firms that do not respect society's informal rules. Together, the articles provide evidence that society, through informal rules, plays a fundamental role in influencing the actions of firms. Finally, the analyses suggest that institutional theory produces better interpretations of society’s behavior regarding its perception of fair price. This understanding could contribute to firms making more assertive decisions by mitigating possible risks that affect their brand and results. Tue, 20 Aug 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13349 2024-08-20T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13348 Análises de redes das pesquisas em contabilidade no Brasil: pós-graduação stricto sensu Coelho, Daniela Miguel This study aims to analyze the research networks formed in Stricto Sensu Postgraduate courses, in the area of Accounting Sciences in Brazil. To carry out this research, descriptive data analysis and network analysis were used, using the Gephi Program. Data collection was carried out in the Capes Theses and Dissertations Bank, covering the period from 1992 to 2020. As a result, this study reveals an increase in the number of keywords in accounting research. It also demonstrates that all accounting research topics are interconnected, which suggests that collaboration between HEIs covers all topics. This result confirms that as Stricto Sensu Postgraduate courses in Accounting Sciences in Brazil develop, they form knowledge networks through the relationship of themes between the Educational Institutions that constitute these postgraduate courses. And this network becomes increasingly related over time. Tue, 30 Jul 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13348 2024-07-30T00:00:00Z