Suchergebnisse

Purpose
This paper aims to evaluate the undergraduate and graduate accounting students' perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation.


Design/methodology/approach
A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS.


Findings
There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant's contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices.


Research limitations/implications
The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the "neutral arena" of the education for sustainable development (SD).


Practical implications
Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in green IT/IS strategies, best practice and implementation.


Originality/value
This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

Objetivo: a literatura nacional sobre planejamento estratégico no setor público tem mostrado como o instrumento do Plano Plurianual (PPA), nos governos locais, permanece –recorrentemente – a ser estruturado sob uma perspectiva tão somente técnico-orçamentária, ou meramente como obrigação normativo-legal, com poucas evidências de seu potencial uso estratégico na gestão pública municipal. O presente artigo joga luz nessa temática, lançando mão do conceito de densidade macroestratégica e aplicando-o ao estudo de caso da formulação do PPA 2018-2021 do município de Osasco-SP. Metodologia: trata-se de investigação de natureza exploratória que se utilizou do método de estudo de caso com a triangulação de dados/informações advindos de análise documental, de entrevistas semiestruturadas com informantes-chave e da observação participante do processo por um dos autores deste trabalho no ano de 2017. Resultado: o texto descreve como o município elaborou o planejamento governamental e analisa se tal processo correspondeu aos princípios de densidade macroestratégica, assinalando, como resultado, a caracterização de um PPA Estratégico. Contribuição: a contribuição do artigo para a literatura nacional é empírica, uma vez que identifica a elaboração de um PPA Estratégico na gestão pública municipal –algo atípico nas prefeituras do país.

The estimation of cross-section returns for defining investment strategies based on financial multiples has been proven to be relevant following Fama and French's (1992) research. One of the challenges for such studies is to identify the main variables that are suitable for explaining the returns in a particular context because the variables that are widely used in developed markets behave differently in emerging countries. In this study, we analyze the predictive power of the EV/EBITDA multiple in the context of the Brazilian stock market. The results show that the analyzed multiple has a strong relationship with the future returns of companies listed on the BM&F BOVESPA index between 2005 and 2013. For the period under review, the investment strategy of purchasing stocks when EV/EBITDA was low and selling stocks when EV/EBITDA was high showed abnormal returns of 15.94% per year, even after controlling for risk factors.

Hepatitis E virus (HEV) is an important enteric agent that can circulate in swine; it is excreted in manure, and of zoonotic interest. The present study investigated, by RT-qPCR, the circulation of HEV in swine manure from different types of pig farms (maternity, nursery, and grow-finish farms) in Santa Catarina State, the major pig production area of Brazil, and also evaluated the HEV removal efficiency of psychrophilic anaerobic biodigesters (PABs). While HEV was consistently detected in manure from grow-finish pig farms (>4 log HEV genome copies (GC) L(−1)), the virus was not detected in manure from maternity and nursery farms. These findings suggest a potential high biosafety status during primary-swine production, with a subsequent contamination in grow-finish production. The anaerobic biodigestion process reduced more than 2 log(10) HEV GC in the processed swine manure. However, the virus concentration in final effluent remained high, with an average value of 3.85 log(10) HEV GC L(−1). Consequently, our results demonstrate that PABs can be a robust tool for effective inactivation of HEV, while reinforcing the need for sanitary surveillance and legislation of swine manure-derived biofertilizers, to avoid the spread of zoonotic enteric pathogens such as HEV.