Desafio Online

Sumário e Expediente

2025-09-23T18:13:54+00:00

Sumário e Expediente

FINANCIAL ANALYSIS OF TAX COSTS AND PROFITABILITY IN PUBLIC UTILITY COMPANIES LISTED ON B3

2025-09-23T18:13:54+00:00

Brazil is a fiscal state, that is, the majority of revenue comes from the collection of taxes, which impact the profitability and financial performance of companies. In this sense, this article aimed to carry out a financial analysis of tax costs and profitability in companies in the public utility sector listed on B3 during the period from 2019 to 2021. To achieve the proposed objective, descriptive research with a quantitative approach was carried out. , whose data were collected through documentary analysis, specifically accounting statements published by the companies investigated. 76 companies in the public utility sector were identified, reaching the final sample of 51 companies, since 25 companies were excluded from the analysis because they had not published statements in the entire period. The main results indicate that in the electricity segment, profitability and tax burden present results that are in line between the years 2019 and 2020 because, while there was a decrease in the tax burden, there was an increase in profitability. On the other hand, in the water and sanitation segment, profitability and tax burden showed converging rates between 2019 and 2020, with a decrease in the profitability index and also a decrease in the tax burden index. In the gas segment, opposite results were identified between profitability and the tax burden obtained, since, between 2019 and 2020, there was an increase in the tax burden and a decrease in profitability.

OMBUDSMAN'S OFFICE SPECIALIZED IN AFFIRMATIVE ACTIONS: INSTITUTIONAL INNOVATION IN THE CONTEXT OF A PUBLIC UNIVERSITY

2025-09-23T18:13:54+00:00

This article seeks to understand, based on the unique experience of the Federal University of Juiz de Fora, the role that can be played by an ombudsman specialized in affirmative actions in contemporary brazilian public universities. To this end, a study was carried out through interviews and documentary research. The results suggest that the institutional configuration, purposes and routines of the ombudsman's office are being placed at the service of delicate, identity-based demands, heightened by the imbalance of social and organizational forces. It appears that the role to be played by the specialized ombudsman is that of a concrete and symbolic safeguard in combating conduct adverse to diversity at the university.

BRAZILIAN COFFEE CULTURE: INTELLECTUAL PROPERTY AS A FORM OF INNOVATION

2025-09-23T18:13:54+00:00

Intellectual Property (IP) in Brazil is governed by the National Institute of Industrial Property (INPI), which regulates the conditions for registrations, including patents and Geographical Indications (GIs), which are considered legal institutes. The technological evolution present in agribusiness encourages constant evolution with a tendency to promote innovation, which needs to be protected, justifying the relevance of the rules governing patents and registrations, such as GIs. In this context, the aim of the study is to verify the importance of Intellectual Property in increasing innovation in Brazilian agribusiness. To this end, the relationship between patents and GIs and innovation was established by measuring GI registrations in the coffee chain. The results show that IP stands out in agribusiness due to the role of innovation in the sector's results, whether in production or in the valorization of products and services. Patents and GIs have proven to be strongly linked to innovation, as they promote its protection and prevent opportunistic actions, seeking solutions to meet the demands of Brazil's dynamic agribusiness scenario. The dynamism and innovation of national coffee growing aim to meet the dynamics of competition in agro-industrial markets and are among the emerging themes in agribusiness.

INNOVATION AND PRODUCTIVITY IN MICRO AND SMALL COMPANIES IN THE STATE OF RIO GRANDE DO SUL: A FIELD RESEARCH

2025-09-23T18:13:54+00:00

Micro and small enterprises (MSEs) stand out and play a significant role in the economy, and the Brazilian Micro and Small Business Support Service (SEBRAE) supports these organizations through the Local Innovation Agents Program (ALI). The general objective of this research was to analyze the results related to the application of the ALI Radar tool and productivity indicators in a set of 101 MSEs located in the state of Rio Grande do Sul, which were assisted during Cycle 1 of the ALI Program. The methodology used in this study was based on field activities and data collection carried out by a group of seven Local Innovation Agents who worked with MSEs. Regarding the application of the ALI Radar tool with the surveyed MSEs, it was found that there was an overall positive variation of 24.69%, considering all dimensions of the tool. Regarding the productivity indicator, when analyzing the total sum of initial and final productivity values of the companies, there was an overall increase of 34.16%. This research identified components with the potential to strengthen the position of MSEs in their markets, enabling new business opportunities.

SOCIAL INNOVATION AND APPRECIATIVE INQUIRY AS TRANSFORMATIONAL APPROACHES TO SUSTAINABILITY

2025-09-23T18:13:54+00:00

This essay aims to bring contributions from the relational connections established between Social Innovation (SI) and Appreciative Inquiry (AI) applied to the field of studies linked to transitions to sustainability, from a transformational perspective. The analysis discusses both constructs as approaches capable of responding to emerging (and urgent) needs in the face of major societal and environmental issues, some of which are disruptive in nature. Transitions to sustainability have been recognized primarily as a social challenge, while IS and AI have been outlined with their common and relational strategies associated with the development of so-called transition experiments. The foundation is centered on the production of knowledge and the development of practices aligned with the transformations required in the struggle for sustainability. In this context, Higher Education Institutions were considered transformational entities open to experiments and assumptions of relational thinking linked to collaborative and inclusive designs. Finally, the framework resulting from the references used is presented, which express the contributions made to the field of studying transitions to sustainability based on works that analyzed IS and AI as the central axes of the theme discussed in this essay, from a transformational perspective.

ESG PRACTICES IN AGRICULTURAL COOPERATIVES: A PATH TO SUSTAINABLE DEVELOPMENT

2025-09-23T18:13:54+00:00

Although ESG principles are inherently linked to the DNA of cooperativism, initiatives to strengthen their application have intensified in recent years. In light of this, the objective of this article was to map the current landscape of ESG practice adoption by agro-industrial cooperatives. This is a descriptive research study with a qualitative approach, with data collection conducted through documentary research and structured questionnaires, utilizing content analysis as the technique. The results indicate that ESG principles are well publicized within cooperatives, even though some are still in the initial stages of adoption. They also show that cooperatives are striving to integrate ESG principles into their business operations, as efforts are being made to strengthen ESG pillars. However, cooperatives are not homogeneous in their adoption. The contribution of this article lies in the study of the adoption and dissemination of ESG practices by cooperatives, a scarcely explored topic, as well as in demonstrating to managers the relevance of ESG in promoting cooperative values and the benefits that can be achieved.

AGRICULTURAL PRICE TRANSMISSION: A BIBLIOMETRIC STUDY OF 40 YEARS OF BRAZILIAN SCIENTIFIC PRODUCTION

2025-09-23T18:13:54+00:00

Despite the relevance of research on the subject of agricultural and livestock price transmission, there is a lack of information on Brazilian scientific production in this field, including: the impact, evolution, productivity, visibility and relevance of the studies. This gap in knowledge motivated the execution of this research. Therefore, this study aimed to describe and analyze the bibliometric indicators of Brazilian scientific production on agricultural price transmission available in journals with free online access. The study was conducted in accordance with the bibliometric laws of Bradford (1934), Lotka (1926), and Zipf (1949) and covered articles published in open access scientific journals over the last four decades, available online through the CAPES and Google Scholar portals. The results provided important information regarding the evolution, impact, productivity, visibility, and relevance of Brazilian scientific production on agricultural price transmission.

EFFECT OF CEO DUALITY ON ASYMMETRIC COST BEHAVIOR

2025-09-23T18:13:54+00:00

This study aimed to analyze the effect of CEO duality on the asymmetric cost behavior. 178 Brazilian publicly traded companies were analyzed from 2012-2021. Descriptive statistics and hierarchical linear regression were used, operationalized using SPSS® software. The results showed that companies with CEO duality, in the face of periods of falling sales, had a higher degree of asymmetry in costs than companies without CEO duality, which suggests that managers with duality have more aggressive cost reduction strategies in periods of falling sales. This study can be useful for shareholders and board members, as it can alert them to the effect that CEO duality can have on organizations' cost behavior. Thus, mechanisms can be created, such as the separation of the position of CEO and member of the board of directors, to mitigate the manager's opportunistic behavior. It also helps professionals, such as auditors and market analysts, to consider in their work procedures the effect that CEO duality can have on companies' cost behavior.

PROFILE OF BRAZILIAN AGTECHS IN NEW ECONOMIES: A MULTIPLE CASE STUDY

2025-09-23T18:13:54+00:00

Agtechs or agribusiness startups, considered promising sources of digital solutions for agribusiness, were characterized in terms of their profile (region, gender, and training of CEOs, service provided, number of customers, among others) and economic/ financial, social/cultural, technological and environmental, to provide knowledge for their formulation and improvement. A multiple case study was carried out with nine Agtechs through two stages: form and semi-structured interviews. Data were analyzed using Atlas ti.9 software and Microsoft Excel 2010. Most of the Agtechs studied are located in the Southeast Region of Brazil and were founded, as well as managed, predominantly by the male gender. Its managers have a high level of education, and its customers/users range from 30 to 380 thousand. The technological element is present through the characteristics of technological evolution, disruptive causality, and technological innovation. The characteristics related to motivations and demand based on trust and collectivist rational choice are linked to the social/cultural element. The characteristic increase in collaboration is related to two elements: technological and social/cultural. And the business models feature constitutes the environmental element. The new economies in agribusiness (Agtechs), due to the sharing of tangible and intangible assets, contribute to more sustainable agriculture. Knowledge about its elements allows managers to outline strategies for greater market competitiveness.