RINTERPAP - Revista Interdisciplinar de Pesquisas Aplicadas

DO SUDENE'S TAX INCENTIVES IMPROVE DEVELOPMENT INDICATORS?

Érika de Andrade Silva Leal — 2023-01-28

Reducing regional inequalities is a challenging task for public policy. Brazilian regional inequality led to the creation of Sudene, in which some municipalities in North of Espírito Santo state were included. Tax incentives on the IRPJ are the main instruments used, also to attract companies to the region. In Espírito Santo state, between 2012 and 2020, 148 claims were granted. This article analyzes the development indicators of the municipalities of Espírito Santo in the Sudene area in order to show whether development indicators are influenced by these investimens. The methodology uses means and differences between groups that had or did not have approved incentives. As a result, there is evidence that whether or not a municipality has approved projects is reason to observe differences in development indices, but in an asymmetrical in different categories (employment, health and education). It is suggested that, although it lacks improvements, the tax incentives operated by Sudene are important for regional development.

PERFORMANCE IN MATHEMATICS AND AFFECTIVITIES:

Luiz Henrique Lima Faria — 2023-01-28

This research, based on the theoretical frameworks of Positive Psychology and Mathematics Teaching, aimed to investigate the possible relationships between Positive and Negative Affectivities and School Performance in Mathematics. To achieve this objective, a survey was used to collect data on affectivity in a sample of students from technical courses integrated into high school and collected data on school performance in Mathematics through the semester grades of these same students. With these data in hand, we proceeded to data analysis. This analysis was carried out using Pearson's Correlation Coefficient (r), which resulted in evidence of the existence of a moderate correlation between Positive Affectivities and School Performance in Mathematics, as well as evidence of the existence of a weak correlation, but between Negative Affectivities and School Performance in Mathematics. Thus, it was concluded by the statistical confirmation of the relationship between Positive and Negative Affectivities and School Performance in Mathematics. This research also advised parsimony in the generalization of its conclusions, since there was a limitation linked to the use of the convenience sampling technique and, in addition, suggested that future studies explore other concepts belonging to the field of Positive Psychology and that others be investigated types of relationship, in addition to correlation, since there is the possibility of seeking evidence on cause/effect, mediation and moderation relationships related to Mathematics Teaching constructs.

STORYTELLING AND LEADERSHIP:

Kamilla Scremim Figueiredo Fanini — 2023-01-28

This article aims to investigate the scientific production on storytelling and leadership, through a bibliometric analysis using the Methodi Ordinatio referring to publications in the Scopus database of the terms “storytelling” and “leadership” applied to the organizational scope seeking to obtain some of the main publications related to this theme in the period from 2006 to 2021. The results reveal that from 2012 onwards there was an increase in research related to the topic, with the United States being the country with the largest number of publications, which are mostly mainly related to the areas of knowledge of Management, Business and Accounting and Social Sciences. This research demonstrated that Methodi Ordinatio provides the necessary support for the decision-making process in choosing a portfolio based on reliable selection criteria for the organization of the initial theoretical foundation. This research, in addition to contributing to list the articles on the Scopus platform from 2006 to 2021, also showed that publications on the subject carried out in Latin America were not identified in this database, and that the practice of Storytelling can have several possibilities of use, transferring knowledge and training future leaders being the most frequent purposes of narratives found in the studies. One of the limitations of this work is based on the fact that only one database was used for the research, therefore, it is suggested to extend the research to other databases.

PERFORMANCE INDICATORS FOR IMPROVING STOCK MANAGEMENT:

Rodrigo Loureiro Medeiros — 2023-01-28

Competition in markets is increasingly present and fierce on the world stage. Therefore, one of the main difficulties of any company that operates in the retail sector is to have control and balance in the stock without problems. The main objective of this case study is to map the most common inventory management tools in the literature, in addition to suggesting the appropriate management model for the most critical product and comparing it with the one currently used for inventory management in a microenterprise in the retail branch, collaborating to keep the stock constant, bringing greater stability in its management. This case study is based on the analysis of the company's history to identify opportunities for improvement and cost reduction. Through the application of the continuous revision model (System “Q”), the study proposes the adequacy of the assumptions of the products with the greatest impact, such as safety stock, economic purchase lot, replacement point and average quantity of orders. Based on a comparative analysis, it appears that for the studied scenario, the continuous revision system presents a more impactful reduction of the economic purchase lot by 75% for shirts, in addition to the reduction of the replacement point by 63% for shorts, in relation to the system, as well as greater security against stockouts and less variability in stock levels.

IMPRESSION MANAGEMENT THROUGH THE ASSERTIVENESS OF FINANCIAL ANALYSTS’ FORECASTS

Pedro Henrique Diehl Cabral — 2023-01-28

Voluntary disclosure of financial accounting information aims to reduce the effects of agency relationship and informational asymmetry. Due to its non-mandatory character, such disclosure is subject to moral hazard, and may become a biased report of management performance. The Management Reports are presented as a space used by managers for voluntary disclosures, instructing the reading of the mandatory statements which they accompany. In this way, the reports become spaces where Impression Management can occur. Thus, the aim of this study was to analyze the relationship of Print Management in management communication with the quality of profit forecasts made by financial analysts of publicly-held companies enrolled in the Associação Brasileira das Companhias Abertas (ABRASCA) Award from 2016 to 2019 and that presented a message to shareholders in their Management Reports. Messages to shareholders were submitted to content analysis to determine the positive and/or negative character of the message phrases. The results obtained contribute to formulators and users of information by indicating that the assertiveness of analysts' forecasts for one year impacts voluntary disclosure in the message from management to shareholders for the following year. Thus, the manager's decision on "what" and "how" to report also takes into account factors external to the companies, using external sources to, in addition to reducing agency problems and informational asymmetry, practice Impression Management, making it clearer the information provided so that the market has an adequate perspective of future gains and losses.

EVALUATION OF THE APPLICATION OF SIX SIGMA IN THE FILLING PROCESS OF ADHESIVES IN A CHEMICAL INDUSTRY

Max Filipe Gonçalves — 2023-01-28

In a context of high competitiveness due to the high technological innovations that are emerging and the search for process improvements with cost reductions, this paper presents a research aiming to evaluate the application of the Six Sigma methodology in an adhesive industry in Brazil, Grande São Paulo, in order to evaluate the possible reduction of filling losses by reducing variability. For this, the DMAIC method and the appropriate tools were used, such as Project Chart, Histogram, Pareto Chart, Flow Chart, Control Charts, Ishikawa Diagram, 5W2H and others. It was identified that currently the filling process of the products covered are not stable and for this reason it was not possible to analyze the process capacity. However, improvements have been proposed to the current issues identified in order to achieve stability so that process variability can be reduced by meeting customer requirements.