Gestão Sustentável nas Empresas: uma análise da sustentabilidade na percepção de estudantes de Administração ## Sustainable Management in Companies: an analysis of sustainability in Business Administration students´ perception

As empresas eram vistas apenas como organizações econômicas com responsabilidades referentes a resolver problemas econômicos fundamentais e agora têm presenciado o surgimento de novos papéis que devem ser desempenhados, dentre eles, a conscientização com os problemas ambientais e sociais. O objetivo geral deste trabalho é analisar a gestão sustentável nas empresas, na percepção dos estudantes do Curso de Administração da UFCG e FAI Nordeste. A pesquisa se justifica pela necessidade de incentivar os empresários e futuros administradores a preservarem o meio ambiente, contribuindo também para incentivá-los a realizar práticas de gestão ambiental. A metodologia utilizada é de abordagem quantitativa, natureza aplicada e do tipo descritiva. Para a coleta de dados, foi utilizado um questionário, aplicado a 129 estudantes. Pode-se constatar que muitos estudantes consideram o desenvolvimento sustentável uma ferramenta capaz de manter o equilíbrio entre as dimensões do Triple Bottom Line (TBL). Bem como acreditam que a sustentabilidade gera lucros às empresas, mantendo-as em vantagem competitiva, além de consideram a Educação Ambiental de fundamental importância ao Curso de Administração. Esta pesquisa é de grande relevância para o meio acadêmico e social em geral, pois, ressalta o dever de incentivar a conscientização sobre a preservação do meio ambiente, contribuindo diretamente com a atuação profissional dos futuros administradores a realizarem práticas de gestão sustentável nas empresas. ABSTRACTCompanies were seen only as economic organizations with responsibilities for resolving fundamental economic problems and now have witnessed the emergence of new roles to be played, among them, awareness of environmental problems. The general objective of this work is to analyze the sustainable management in the companies, in the perception of the students of the Administration Course of the UFCG and FAI Nordeste. The research is justified by the need to encourage entrepreneurs and future managers to preserve the environment, and also to encourage them to carry out environmental management practices. The methodology used is a quantitative approach, applied nature and descriptive type. For data collection, a questionnaire was used, applied to 129 students. It can be seen that many students consider sustainable development as a tool capable of maintaining the balance between the dimensions of the Triple Bottom Line (TBL). And they believe that sustainability is profitable businesses, keeping them at a competitive advantage, as well as consider the environmental education of fundamental importance to the Administration Course. This research is of great importance for academic and social environment in general, therefore, emphasizes the duty to encourage awareness of the preservation of the environment, contributing directly to the professional performance of future managers to undertake sustainable management practices in companies.

Theoretical problems of defining the concept of «economic organization»

The concept of “economic organization” is known in the science of economic law since Soviet times. However, it did not become widespread and was used only by some scholars. The legal status of economic organizations has not been comprehensively studied in the Ukrainian science of economic law. The purpose of the article is to set out the theoretical problems of defining the concept of “economic organization” and to outline the directions of their solution. The concept of “economic organization” is quite apposite to denote all the diversity of economic entities, but its usage caused a number of theoretical problems. These include problems: the relationship between the concepts of “economic organization” and “undertaking”, the status of a legal entity, the definition of organizational and legal forms of economic organizations, the distinction between commercial and non-commercial economic organizations and classification of economic organizations in general. The definition of “economic organization” needs to be clarified taking into account the following: in the economic turnover involved some business organizations that are not legal entities; the right to carry out economic activities should have the organization, that formed in the prescribed organizational and legal form, which provides economic competence for commercial or non-commercial economic activities

Looking for Ariadne’s thread: A systematic review on party-group relations in the last 20 years

All too often, research on the relationship between political parties and interest groups has followed different paths. In a research field dominated by multiple and disconnected approaches, an overview of where we stand and what we know is pertinent. This study reviews and assesses the empirical evidence brought forward through a systematic analysis of 182 studies on the topic. We address three key questions. What are the analytical and theoretical perspectives employed in this scholarship? What is the focus of the research? What are the research strategies used to assess party-group relations? We answer these questions by analyzing an original, built-for-purpose dataset providing information on the analytical frameworks, research designs, and focus employed in recent studies. The analysis shows that this field of research has grown significantly over the last decade and that multiple research strategies have been employed, with a predominance of qualitative and case study approaches. The findings also suggest that different conceptualizations of party-group relations have been adopted, while the American literature tends to adopt a distinct theoretical perspective from European studies. Finally, the analytical focus has privileged economic organizations, but it has moved progressively away from the study of organizational linkages.

Enterprises in Yugoslavia as a Specialty of Workers' Self-Management System During Socialism (1945-1990)

In Socialist Federal Republic of Yugoslavia (hereinafter: SFRY) many laws were approved that regulated the legal capacity of economic organizations (Dobias, 1969);1 however, no law regulated the concept of the enterprise (Stipetić, 1982). The constitution of 13.1.1953 transformed in its Art 4 “state property” to "social property". In addition, workers' self-management of enterprises (economic organizations) was proclaimed as the basis of the social and political order. The work collective managed the assets of the companies on behalf of the company, while the state was responsible for day-to-day management and the funds needed for production (Prasnikar, Svejnar, Mihaljek & Prasnikar, 1994). In this sense, the implementation of participative management systems reflects the intentions of the political leadership to decentralize and liberalize economic life (Zeffane, 1988). The company was not a commercial company, as it is known in the West, but a production cooperative that was not in a membership relationship with the workers (because then they would be equal to a public company), but in an employment relationship (Spaić, 1960). The company was self-sufficient in terms of its internal organization and management, planning its economic activity, the distribution and use of income, the signing of contracts and the formation of economic associations (Pretnar, 1961). The self-administration law, ie the right of the work collectives to the administration of the commercial enterprises, could be called civil-law or property-law authority, because the work collectives would not have possessed a real self-administration right, without such a competence. In this sense, main objective of this manuscript is the analysis of enterprises in Yugoslavia as a specialty of both systems, capitalism and socialism. Main objective of this manuscript is the Analysis of Enterprises in Yugoslavia as a specialty of workers' self-management system from 1963 -1990 Received: 16 June 2021 / Accepted: 3 August 2021 / Published: 5 September 2021

Analyzing Indicators of the Results of Applying Forecasting Methods for Production Plans: A Case Study at the Diyala State Company for Electrical Industries

Economic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries. The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approach in the theoretical side of the study, on the practical side, the current study used the statistical application (SPSS), and some other statistical means to process and analyze what was collected from data related to the company, the research sample, from its official website. The research concluded that flooding the Iraqi market with alternative imported products for the products of the Electrical Industries Company led to the cessation of production of some of the company's products, as a result, its resources were not invested efficiently and production costs were high. The current study suggested to the Ministry of Electricity to buy the company's products, as these products have a good quality comparing with the foreign ones. Received: 10 June 2021 / Accepted: 12 August 2021 / Published: 5 September 2021

Access Management as a Security Critical Factor

The security of information and information systems is now an important and timely issue insofar as it conditions the normal development of economic activities and may even compromise the sustainability of the economic organizations themselves. The news about the violation of information privacy or the breach of security in the information systems environment has alerted management to the need to evaluate the existing security policies and procedures, namely at information systems and information technology. In this context, the present research work presents a study on the criticality of information systems access management in a large Portuguese telecommunications company, through the analysis of organizational access management practices and procedures. In this study, different methodologies were adopted to analyze the current situation, assess the organizational methodologies and politics, and optimize the management of different types of users.

Cultural meanings of economic discourse in the context of the 2020 pandemic

The article is devoted to the problem of identifying new cultural meanings that have enriched the linguistic world-image under the influence of the 2020 pandemic. In the process of evolutional development of any society, new cultural meanings arise, which are permanently fixed in the language and carry a special cultural-historical and phsycoemotional load. The purpose of this study is to analyze the most frequently identified cultural-semantic components of the linguistic world-image during the 2020 pandemic. As a research material, the author considers economic discourse as a platform that allows to trace the main vectors of media discourse development in the period of difficult economic situation, due to the fact that the economic sector of life was most exposed to the negative impact of the pandemic and acts as a kind of litmus of the psychoemotional mood of society. As the main research method, the method of critical discourse analysis, developed by, N. Fairclough is used which allows to define the communicative functions of the language as a verbal sign system, and also qualitatively demonstrates the main trends that affect the formation of new cultural meanings in the language. The analysis of examples from English-language printed publications, as well as electronic resources displaying the activities of global economic organizations, allowed to identify the main vectors of the information space around which the media focuses, containing such terminological concepts as “coronavirus pandemic”, “Covid-19”, “economic crisis”, “recession”, “national lockdown”, “poverty rising”, “vaccination”. Based on the obtained data, conclusions are drawn about the fixation of new cultural meanings in the linguistic world-image, which carry a negative connotation and can be for the purpose nominated as “critical stress”, “virus-culprit”, “virus-destroyer”, “disease-crisis”, at the same time, the duality of the nature of the listed cultural and semantic elements is noted. Along with this, the fixation of the cultural meaning “vaccine-saviour” which has a positive connotation, is revealed in linguistic world-image.

Sino-Russia Strategic Partnership: The Case Study of Shanghai Cooperation Organization(SCO)

Since the dissolutionof Soviet Union, theUS and its Western allies have dominated the globalaffairs through numerous political and economic organizations. In the same token China and Russia have established close ties after the termination of Cold War to attain regional security so that to minimize the US penetration in the Central Asian region.Inthis article,the area of Central Asia has been taken as a case studyto demonstrate the China-Russia partnership through a multilateral organization;specifically the Shanghai Cooperation Organization. Thisarticle discussesthe theoretical underpinnings of the Soft Balancing in the SCO. It furtherelaboratesthe Sino-Russian cooperation through SCO in terms of balancing the US preponderance. This paperevaluateshistoricalcompetition amongGreat Powersin Central Asian region,and furtherelaborates onthe formation of the Shanghai Cooperation Organization1. While this article argues that the main focusof SCO was strengthening regional security issues, fight against terrorism, ethnic separatism and religious extremism. Howeverit also aimed to counter the US influencein the region through multilateral organization.

Impacts of the COVID-19 Pandemic on Social Development and its Implications for the Transition to Sustainable Development

The COVID-19 crisis has revealed the vulnerability of people, societies and economies and has forced a rethinking of the economic and social activities of an organization. The crisis requires strong responses based on solidarity, cooperation and responsibility. Socio-economic organizations (associations, cooperatives, alliances, and social enterprises) whose business models are based on these principles can help reshape economies and societies after the crisis.

Auditoría de desempeño en los emprendimientos: siete dimensiones analíticas

Los emprendimientos son organizaciones económicas con impactos favorables en las economías nacionales, en contextos jurídicos específicos que no facilitan el ejercicio efectivo de la Auditoría de Desempeño, de acuerdo con las exigencias metodológicas que ésta emplea. De ahí que el objetivo esté relacionado con la revisión bibliográfica que facilite la identificación de los diferentes enfoques metodológicos que fundamentan las siete dimensiones cualitativas que facilitarían el diseño de procedimientos específicos para la ejecución de una Auditoría de Desempeño en los emprendimientos, que puedan ser utilizados por los auditores en su trabajo técnico – profesional en este tipo de entidades económicas. Las siete dimensiones cualitativas identificadas por los autores se refieren a: la gestión de riesgos de auditoría, conocimiento del sujeto a auditar, evaluación del control interno, desempeño: tributario; contable; competitivo y ético. Palabras clave: Auditoría de desempeño, auditores, evaluación, tributario ABSTRACT The undertakings are economic organizations with favorable impacts on national economies, in specific legal contexts that do not facilitate the effective exercise of Performance Auditing, in accordance with the methodological requirements that it uses. Hence, the objective is related to the bibliographic review that facilitates the identification of the different methodological approaches that support the seven qualitative dimensions that would facilitate the design of specific procedures for the execution of a Performance Audit in enterprises, which can be used by the auditors in their technical - professional work in this type of economic entity. The seven qualitative dimensions identified by the authors refer to: audit risk management, knowledge of the subject to be audited, evaluation of internal control, tax, accounting, competitive and ethical. Keywords: Entrepreneurship, performance audit, auditors, evaluation, tributary.