A CONFORMIDADE DE REGISTRO DE GESTÃO COMO INSTRUMENTO DE CONTROLE PREVENTIVO DE ERROS E FRAUDES: PROPOSIÇÃO DE UM PROCESSO GERENCIAL NO ÂMBITO DE UMA INSTITUIÇÃO FEDERAL DE ENSINO

The Management Registry Compliance (CRG) is an internal control procedure that needs to be performed satisfactorily and timely by public institutions. This research addresses the question: How should the CRG procedure be performed at a federal educational institution? The following theoretical bases were addressed: Public Accounting and Transparency, Internal Control, SIAFI and Accounting Compliance. And methodological procedures were used to diagnose the current situation and to propose a management process dedicated to a Federal Education Institution. The diagnosis showed that the CRG procedure is not performed correctly, and the main reasons for this problem are the accumulation of functions, the lack of training and the lack of technical knowledge. Finally, this work generated a management process for the correct execution of CRG, technical-technological product, aiming to assist the employees that deal with this discussion.El Cumplimiento de Registro de Gestión (CRG) consiste en un procedimiento de control interno que debe ser implementado por las instituciones publicas de una manera satisfactoria y oportuna. Esta investigación se ocupa de la cuestión: ¿Cómo se debe ejecutar el procedimiento CRG en una institución de educación federal? Se abordaron las siguientes bases teóricas: Contabilidad Publica y Transparencia, Control Interno, SIAFI y Cumplimiento de Contabilidad. Fueron utilizados procedimientos metodológicos para el diagnóstico de la situación actual y proponer un proceso de gestión dedicado a una Institución de Educación Federal. El diagnostico ha mostrado que el procedimiento CRG no es realizado correctamente, siendo las principales razones para este problema la acumulación de funciones, la falta de formación y la falta de conocimientos técnicos. Finalmente, este trabajo generó un proceso de gestión para la correcta ejecución del CRG, producto técnico y tecnológico, destinado a ayudar a los empleados a manejar esta discusión.A Conformidade de Registro de Gestão (CRG) consiste em um procedimento de controle interno, que necessita ser executado pelas instituições públicas de forma satisfatória e tempestivamente. Esta pesquisa trata a questão: Como deve ser executado o procedimento de CRG em uma instituição federal de ensino? Foram abordadas as seguintes bases teóricas: Contabilidade Pública e Transparência, Controle Interno, SIAFI e Conformidade Contábil. E foram usados procedimentos metodológicos tanto para diagnóstico da situação atual quanto para proposição de um processo gerencial dedicado a uma Instituição Federal de Ensino. O diagnóstico evidenciou que o procedimento de CRG não é realizado de forma correta, sendo as principais razões deste problema o acúmulo de funções, a ausência de capacitações e a falta de conhecimento técnico. Por fim, este trabalho gerou um processo gerencial para a correta execução da CRG, produto técnico-tecnológico, visando auxiliar os servidores que lidam com essa discussão.DOI: 10.53706/gep.v.23.642

Sustainability indicators for evaluation of municipal urban water management system: the case of Volta Redonda – RJ/Brazil

The risks of scarcity have forced several countries to change their water resources management. In Brazil, the Paraíba do Sul River has a great importance as it supplies water for many cities of the Southeast region. Thus, the management of water and wastewater systems demands a more sustainable and efficient scenario. The study's objective was to evaluate, through sustainability indicators, the urban water management system in Volta Redonda (Rio de Janeiro state, Brazil). The selection of sustainability indicators was done through Delphi technique: a group of eight specialists selected the indicators used to evaluate sustainability, its dimension and level of importance. The six criteria for the classification of indicators according to the dimensions of sustainability were: (1) Environmental / Ecological, (2) Economic, (3) Social / Cultural, (4) Technological (5) Ethical and (6) Political / Institutional. Most of the indicators were considered "very important" or just "important". Regarding the dimension of sustainability, 93% of indicators contemplated more than three dimensions. However, 13 indicators contemplated all the six dimensions as they were multidimensional indicators, analyzed according to the municipal data. The chosen method for the indicator's selection was considered quite satisfactory, since they were able to generate a set of key indicators to show the current municipal water and wastewater scenario. The city has shown satisfactory conditions regarding fresh water supply index. However, some indicators pointed a not sustainable system due to the low wastewater treatment index, precarious state of the river's life and divergences between the basin plan and the municipal director plan

Conveniencia de la producción de biodiesel en Colombia desde la perspectiva del desarrollo sostenible

Trabajo de investigaciónEl trabajo hace un análisis de variables socioeconómicas y ambientales para el mercado del biodiesel en Colombia y así determinar la conveniencia de producirlo en el país. Inicia justificando la necesidad de crear combustibles para disminuir el impacto al medio ambiente. Posteriormente, hace un análisis de oferta y demanda del mercado de biodiesel; además, se analiza la producción y los rendimientos del aceite de palma, materia prima para producir biodiesel. Finalmente, se analiza si producir biodioesel puede llegar afectar la seguridad alimentaria en el país como consecuencia del uso de suelos para producir aceite de palma.1. INTRODUCCIÓN 2. PLANTEAMIENTO DEL PROBLEMA 3. JUSTIFICACIÓN 4. OBJETIVOS 5. METODOLOGÍA 6. MARCO REFERENCIAL 7. RESULTADOS 8. CONCLUSIONES BIBLIOGRAFÍAPregradoEconomist

A competitividade da produção de biodiesel no Brasil: uma análise comparativa de mamona, dendê e soja

The possibility of broadening raw material sources for biodiesel production benefits the Brazilian competitiveness. However, the present costs of biofuel production worldwide are not competitive enough if compared to mineral energy. Nowadays, to consider only issues related to the economic aspect, in order to justify the operation of a system, is a practice that has been questioned. The changes in the costumer s actions, production s standard and assessment of social and environmental aspects, by means of the society and the market, have led to an expansion of the dimensions of companies performance analysis and its production connected spaces. Therefore, this thesis proposes to analyze the competitiveness and the main governance structures in productive chains present in the biodiesel sector in Brazil, from three raw materials sources: castor, palm oil and soy. The present work reports the outcomes of a multi-case study, employing techniques of exploratory research literature and documents, and interviews with agents associated in the biodiesel sector. Three main governance structures are highlighted in this analysis: partial vertical integration with small farmers (for all raw materials concerned); the possibility of complete vertical integration of palm oil plantations to the mills; and finally, the purchase of soybeans via spot market. This research illustrates that the biodiesel production of castor bean is impracticable in Brazil in the short term, and it seems to be a future possibility of difficult viability. On the other hand, the palm oil seems to be a viable possibility in the medium-term. It could be possible to develop a chain based on palm oil, and consequently, encourage productive inclusion of small farmers in the North of the country. In contrast to the other resources exposed here, the soybeans revealed significant competitive advantages that have made it possible to fulfill - in quantity - not only the national demand, but also the requirements imposed by the legislation of the Social Fuel Seal and the legislation of the biofuel addition to diesel. The findings of the National Program for Production and Use of Biodiesel (PNPB), related to the productive inclusion of small farms, are still insubstantial, and the institutional environment becomes crucial to the inclusion of family farmers in the biodiesel sector.Universidade Federal de Minas GeraisA possibilidade de diversificação na produção de matérias-primas utilizadas para fabricar biodiesel favorece a competitividade brasileira. Contudo, os custos atuais de produção de biocombustíveis, em todo mundo, são pouco competitivos em relação aos dos derivados de matérias-primas fósseis. Considerar somente aspectos relacionados às questões econômicas para justificar o funcionamento de um sistema é uma prática que tem sido questionada. As alterações nos atos de consumo, no padrão produtivo e na valoração de aspectos sociais e ambientais pela sociedade e pelo mercado têm conduzido a uma ampliação de dimensões de análise de desempenho de empresas e de espaços agregados de produção. Diante disso, este trabalho propõe analisar a competitividade e as principais estruturas de governanças vigentes nas cadeias produtivas de produção de biodiesel no Brasil a partir da mamona, do dendê e da soja. Esta pesquisa pode ser classificada como multicasos, pois utiliza técnicas de pesquisa exploratória bibliográfica e documental, bem como entrevistas aos agentes inseridos na pesquisa. Três estruturas de governança se destacaram nesta análise: a integração vertical parcial com agricultores familiares (para todas as matérias-primas focadas), possibilidade de verticalização completa das atividades agrícolas do dendê às usinas e por fim, a compra direta via mercado spot do grão de soja. O trabalho aponta que a utilização da mamona para a produção de biodiesel é impraticável no curto prazo, parecendo ser uma promessa futura ainda de difícil viabilização. Por outro lado, o dendê parece ser uma possibilidade viável de médio prazo que permitiria desenvolver uma cadeia baseada nessa matéria-prima com a possibilidade de inclusão produtiva de produtores familiares e ribeirinhos da região Norte. Em contrapartida, a soja possui vantagens competitivas importantes frente às demais oleaginosas aqui abordadas, o que tem contribuído para que a oleaginosa atenda em quantidade - não somente à demanda obrigatória imposta pela legislação de adição de biodiesel ao diesel, como também, às requisições impostas pelo selo combustível social. Os resultados do Programa Nacional de Produção e Uso de Biodiesel em relação a inclusão produtiva de pequenos agricultores ainda são tímidos e o ambiente institucional passa a ser determinante para a inclusão de agricultores familiares nas cadeias desse setor

Análise dos direcionadores de competitividade para a cadeia produtiva de biodiesel : o caso da mamona

Biodiesel has been receiving great attention in Brazil. A federal program called National Program for Production and Use of Biodiesel (PNPB) and its corresponding legislation have created a huge demand for biodiesel. Furthermore, the PNPB began to stimulate not only its production from various types of oil but also its social inclusion. For this reason, this federal program established a set of policies aiming to include family farmers in the biodiesel production process in a sustainable way. Despite the real and potential growth of the Brazilian biodiesel market, it is surrounded by many uncertainties, especially with regard to its sustainability and economic viability in long term. The PNPB is strongly based on social development through the inclusion of family farmers in projects integrated with biodiesel plants. Among the various oilseeds, castor bean was identified as the ideal one to promote social development in the northeast. However, although promising, the mechanisms of the federal program are still insufficient to promote effective participation of family farmers, which are in the margin of this segment. The castor oil is considered a noble product. It is more expensive than many types of oil in the international market, which makes its use as fuel impracticable. Moreover, it is difficult to make the castor biodiesel technology follow the standards required by the National Petrol Agency. Considering these aspects, there has been some tendency of biodiesel plants - which continue to foster productive systems with castor oil to act as an intermediary in the ricino oil productive chain. Many efforts have been directed to enhance the agreements between producers and biodiesel plants. However, research shows that companies are facing huge problems in implementing contracts with family farmers. This dissertation intends to advance in the identification and the discussion of these obstacles, in order to increase the competitiveness of the biodiesel agribusiness chain, based on castor oil projects in Brazil. This dissertation describes and analyzes the functioning dynamics of this agroproduction chain, identifying the stakeholders who participate directly and indirectly of this chain. A competitiveness analysis model is proposed for the biodiesel production chain, and it is used to assess the competitiveness of agribusiness chain, mainly considering the bonds between industrial and agricultural production.Universidade Federal de Minas GeraisO biodiesel, objeto deste trabalho, tem se desenvolvido rapidamente. O Programa Nacional de Produção e Uso do Biodiesel (PNPB) e a legislação pertinente criaram grande demanda por biodiesel e passaram a estimular tanto a produção a partir de diversas oleaginosas quanto a inclusão social de seus produtores. Para isso, o programa federal estabeleceu um conjunto de políticas de incentivo que visam inserir de forma sustentável a agricultura familiar nesse processo produtivo. Não obstante o crescimento real e potencial, o mercado brasileiro de biodiesel está cercado de várias incertezas, principalmente no que se refere a sua sustentabilidade e viabilidade econômica no longo prazo. Entre as várias oleaginosas, a mamona foi apontada como a ideal para impulsionar o desenvolvimento social no nordeste. Entretanto, apesar de promissor, os mecanismos do programa federal ainda se apresentam insuficientes para promover a participação efetiva da agricultura familiar, que se encontra à margem desse segmento. O óleo de mamona caracteriza-se por ser um produto nobre. Ele possui valor superior a vários óleos no mercado internacional, o que torna inconsistente seu uso como carburante. As dificuldades tecnológicas de enquadrar o biodiesel de mamona às normas exigidas pela Agência Nacional de Petróleo é outro fator limitante a esse emprego. Diante desses aspectos, tem havido certa tendência das usinas de biodiesel que continuam a fomentar sistemas produtivos com mamona a atuarem como atravessadores no segmento da ricinoquímica. Muitos esforços têm sido direcionados para que se tornem eficientes, os acordos entre produtores-usinas, mas a pesquisa demonstra que são enormes as dificuldades enfrentadas pelas empresas na concretização dos contratos junto ao agricultor familiar. Nesta dissertação a intenção é avançar na identificação e discussão desses obstáculos, para aumentar a competitividade da cadeia agroindustrial de biodiesel a partir de projetos com mamona no Brasil. Esta dissertação descreve e analisa a dinâmica de funcionamento dessa cadeia produtiva agroindustrial e também identifica os agentes que dela participam direta e indiretamente. Um modelo de análise de competitividade, aqui proposto para a cadeia produtiva do biodiesel, é utilizado para avaliar a competitividade desta cadeia agroindustrial, principalmente nos elos da produção agrícola e industrial

Calophyllum inophyllum L. - A prospective non-edible biodiesel feedstock. Study of biodiesel production, properties, fatty acid composition, blending and engine performance

Recently, non-edible oil resources are gaining worldwide attention because they can be found easily in many parts of the world especially wastelands that are not appropriate for cultivating food crops, eliminate competition for food, more efficient, more environmentally friendly, produce useful by-products and they are more economical compared to edible oils.&nbsp;Jatropha curcas, Pongamia pinnata, Calophyllum inophyllum, Croton megalocarpus&nbsp;and&nbsp;Azadirachta indica&nbsp;are some of the major non-edible feedstocks for biodiesel production. This paper investigates the potential of&nbsp;Calophyllum inophyllum&nbsp;as a promising feedstock for biodiesel production. In this paper, several aspects such as physical and chemical properties of crudeCalophyllum inophyllum&nbsp;oil and methyl ester, fatty acid composition, blending and engine performance and emissions of&nbsp;Calophyllum inophyllum&nbsp;methyl ester were studied. Overall,&nbsp;Calophyllum inophyllum&nbsp;appears to be an acceptable feedstock for future biodiesel production.</p

Biodiesel production from castor oil in Brazil: A difficult reality

The Brazilian National Program for Production and Use of Biodiesel (PNPB in Portuguese) has created a huge demand for biodiesel in Brazil. The PNPB is strongly based on social development through the inclusion of family farmers in projects integrated with biodiesel power plants. Among the various oilseeds, castor bean (Ricinus communis L.) was identified as the ideal one to promote social development in the semi-arid region. However, although promising, the mechanisms of the federal program are still insufficient to promote the effective participation of family farmers. This research shows that companies are facing huge problems in implementing contracts with family farmers. It describes and analyzes the functioning dynamics of this agro-production chain. This paper addresses the identification and the discussion of these obstacles, in order to increase the competitiveness of the biodiesel agribusiness chain, based on castor oil social projects in Brazil.Brazil Biodiesel Castor bean

A Voluntary Delivery Point in Reverse Supply Chain for Waste Cooking Oil: An Action Plan for Participation of a Public-School in the State of Rio De Janeiro, Brazil

Improper disposal of waste cooking oil into sewer systems is harmful to the environment. Through the selective collection, this highly polluting residue can be handled in a less harmful way. The present study presents an action plan for a public school in the Region of M&eacute;dio Para&iacute;ba Fluminense of the state of Rio de Janeiro, Brazil to serve as a voluntary delivery point in a reverse logistics chain for waste cooking oil. A case study method with semi-structured interviews was carried out with agents who are part of the chain, including the government, commercial residue generators, collectors, the biodiesel production industry, the community, and teachers and students of the public school. Even though the reverse supply chain for waste cooking oil in the region lacks structure, this study showed that the actors were interested in correctly disposing of waste cooking oil through partnerships and agreements. In addition to the environmental benefits, environmental education actions in public schools, such as the one in this study, can help raise student awareness of issues relative to citizenship and social responsibility and promote employment and income opportunities for recyclable material collector cooperatives and industries that use waste cooking oil as raw material