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{"id":4718,"date":"2014-06-26T22:21:00","date_gmt":"2014-06-26T22:21:00","guid":{"rendered":"https:\/\/albertoclaro.com\/{4b19e412e2efe3a326151fccdcb194d78b065ebe88fe8ccea8ca26393d46cfa2}postname{4b19e412e2efe3a326151fccdcb194d78b065ebe88fe8ccea8ca26393d46cfa2}\/"},"modified":"2014-06-26T22:21:00","modified_gmt":"2014-06-26T22:21:00","slug":"artigo-cientifico-publicado-evidencia-economica-financeira-e-socioambiental-de-empresas-brasileiras-de-agua-e-saneamento-basico","status":"publish","type":"post","link":"https:\/\/albertoclaro.com\/artigo-cientifico-publicado-evidencia-economica-financeira-e-socioambiental-de-empresas-brasileiras-de-agua-e-saneamento-basico\/","title":{"rendered":"Artigo cient\u00edfico publicado: \u201cEvid\u00eancia Econ\u00f4mica, Financeira e Socioambiental de empresas brasileiras de \u00e1gua e saneamento b\u00e1sico\u201d"},"content":{"rendered":"

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Publicado um novo artigo cient\u00edfico de minha autoria e em coautoria com os pesquisadores Tha\u00eds de Freitas Daneberg, Jo\u00e3o Eduardo Prud\u00eancio Tinoco e F\u00e1bio Bier. <\/span><\/span><\/div>\n

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Desta vez no peri\u00f3dico cient\u00edfico Caderno Profissional de Administra\u00e7\u00e3o – UNIMEP \u2013 CPA<\/a> que \u00e9 QUALIS<\/a> B4 em Administra\u00e7\u00e3o, Contabilidade e Turismo.<\/span> <\/span><\/span><\/div>\n

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Para acessar clique na figura ou na \u00e1rea de publica\u00e7\u00f5es<\/a><\/strong><\/span><\/span><\/div>\n

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RESUMO: <\/strong>O objetivo do artigo \u00e9 analisar o desempenho econ\u00f4mico, financeiro e socioambiental da Companhia Catarinense de \u00c1gua e Saneamento – CASAN e da Companhia de Saneamento do Paran\u00e1 \u2013 SANEPAR – no per\u00edodo de 2010 a 2012. Trata-se de um estudo explorat\u00f3rio, com an\u00e1lise descritiva e enfoque qualitativo do problema. Analisaram-se as Demonstra\u00e7\u00f5es Cont\u00e1beis: Balan\u00e7o Patrimonial, Demonstra\u00e7\u00e3o de Resultado e Demonstra\u00e7\u00e3o do Valor Adicionado; o Relat\u00f3rio da Administra\u00e7\u00e3o e o Balan\u00e7o Social, pesquisados nas p\u00e1ginas eletr\u00f4nicas da BM&FBovespa e das Companhias. Como resultado da pesquisa, constatou-se que a CASAN apresentou retornos \u00ednfimos sobre o Patrim\u00f4nio L\u00edquido de 2010 a 2012, em torno de 1,7%, enquanto que a SANEPAR alcan\u00e7ou retornos de 6,22% em 2010, 12,30% em 2011 e 13,82% em 2012. Ambas as empresas geraram valores adicionados l\u00edquidos crescentes no per\u00edodo, sendo que a CASAN gerou R$ 245.757 mil em 2010, com crescimento de 52% em 2012, e a SANEPAR R$ 912.791 mil em 2010, alcan\u00e7ando um acr\u00e9scimo de 64% em 2012. A participa\u00e7\u00e3o dos colaboradores na riqueza gerada apresentou uma m\u00e9dia de 47% para a CASAN e 39% para a SANEPAR, podendo-se aferir m\u00e9dia do valor adicionado do per\u00edodo de R$ 330.563,67 \u00e0 CASAN e de R$ 1.176.989,67 \u00e0 SANEPAR.<\/span><\/div>\n

<\/span>DANEBERG, T. F.; TINOCO, J. E. P.; CLARO, J. A. C. S.; BIER, F. Evid\u00eancia Econ\u00f4mica, Financeira e Socioambiental de empresas brasileiras de \u00e1gua e saneamento b\u00e1sico. <\/span>Caderno Profissional de Administra\u00e7\u00e3o – UNIMEP – CPA<\/strong>, v. 4, n. 1, p. 45\u201366, 2014.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

Publicado um novo artigo cient\u00edfico de minha autoria e em coautoria com os pesquisadores Tha\u00eds de Freitas Daneberg, Jo\u00e3o Eduardo Prud\u00eancio Tinoco e F\u00e1bio Bier. Desta vez no peri\u00f3dico cient\u00edfico Caderno Profissional de Administra\u00e7\u00e3o – UNIMEP \u2013 CPA que \u00e9 QUALIS B4 em Administra\u00e7\u00e3o, Contabilidade e Turismo. Para acessar clique na figura ou na \u00e1rea […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[117,270,283,282,89,167],"tags":[],"class_list":["post-4718","post","type-post","status-publish","format-standard","hentry","category-artigo-cientifico","category-contabilidade","category-demonstracao-de-valor-adicionado","category-demonstracoes-contabeis","category-indicadores-de-desempenho","category-publicacoes","entry"],"_links":{"self":[{"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/posts\/4718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/comments?post=4718"}],"version-history":[{"count":0,"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/posts\/4718\/revisions"}],"wp:attachment":[{"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/media?parent=4718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/categories?post=4718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/albertoclaro.com\/wp-json\/wp\/v2\/tags?post=4718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}