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Independent J. of Management & Production     Open Access   (Followers: 1)
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Independent Journal of Management & Production
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2236-269X
Published by Paulo Cesar Chagas Rodrigues Homepage  [1 journal]
  • System analysis and information system development for a smart grid

    • Authors: Mohamed Fathi Karoui, Jamel Ben Salem, Mohamed Najeh Lakhoua
      Pages: 916 - 924
      Abstract: Because the systemic model of any organization is organized by matching an operating system and a decision system through an information system, the implementation of the information system and the effectiveness of its exploitability is an unavoidable operation. Indeed, its modeling allows us to have a tool of analysis and assistance in decision-making. The purpose of this paper is to present an application of a system approach based on the OOPP method for modeling an information system of an industrial company.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1560
      Issue No: Vol. 13, No. 5 (2022)
  • Modeling and simulation of building energy consumption

    • Authors: Raja Glaa, Fernando Tadeo , Mohamed Najeh Lakhoua, Lilia El Amraoui
      Pages: 925 - 939
      Abstract: Building energy consumption represents much of the total energy consumed in advanced countries. For this reason, the aim of this paper is to study the energy consumption profile by day for each domestic appliance: controllable appliances (heating, ventilation and air conditioning, electric water heater, dishwasher, washing machine) and non-controllable appliances (oven, TV, PC, iron, refrigerator and freezer) where the modeling and the simulation based on MATLAB/Simulink software are presented.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1514
      Issue No: Vol. 13, No. 5 (2022)
  • Masters in production engineering at UFAM: contributions and challenges
           for the development of production engineering in the state of Amazonas

    • Authors: Nathália de Miranda Babosa, Armando Araújo de Souza Júnior
      Pages: 940 - 965
      Abstract: The Professional Master's in Production Engineering at the Federal University of Amazonas has an important role in the technological, economic, and social development of the northern region. The Coordination for the Improvement of Higher Education Personnel seeks to evaluate the effectiveness and quality of the insertion of new masters in the academic environment and the impact on society of the knowledge obtained. In this sense, this article aims to analyze the contributions of the Professional Master's course in Production Engineering at UFAM to the development of the area and its future challenges. To achieve the proposed objective, quantitative and qualitative research was carried out, of a descriptive nature and based on data collected through a questionnaire and semi-structured interviews. The results of the research indicate that contributions are generated both for the graduates from the improvement in their professional situation, for the organizations through the researches implemented, and for the academy through terms of partnerships to train these professionals, thus contributing, to local and western Amazon economic and sustainable development.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1492
      Issue No: Vol. 13, No. 5 (2022)
  • Guidelines and facilitators for minimizing barriers in the implementation
           of product-service systems: a framework focused on circular economy

    • Authors: Eloiza Kohlbeck, Barbara Tokarz, Alexandre Borges Fagundes, Delcio Pereira, Debora Barni de Campos, Fernanda Hänsch Beuren
      Pages: 966 - 994
      Abstract: The transition to a circular economy is gaining notoriety as society demands alternative forms of production and consumption. In this context, Product-Service Systems have the potential to reconcile economic and socio-environmental development. However, the implementation of Product-Service Systems has limitations, such as poor understanding of the system, difficulties in monitoring and establishing relationships with stakeholders. In order to guarantee guarantee a successful implementation of Product-Service Systems, there is a need to understand these organizational challenges and to present opportunities to mitigate these barriers. The goal of this paper is to identify facilitators and construct guidelines, capable of minimizing barriers in the implementation of a Product-Service System. To achieve this goal, a systematic literature review was conducted, contemplating bibliometric and content analysis (57 papers were read in full). The results of the bibliometric analysis point to the need to expand business proposals to different economic and cultural contexts, since they are mainly concentrated in developed countries. The content analysis presented a framework with guidelines, subguidelines, and facilitators, classified according to the PSS dimensions: provider, offer, and consumer. Thus, 111 facilitators were identified, and 26 subguidelines and 11 guidelines were built, demonstrating the contribution of the Circular Economy for the minimization of barriers in the implementation of the Product-Service System. The research highlights that approximately 73% of the facilitators correspond to the provider dimension, emphasizing the need to promote organizational changes and to adapt business proposals, adding value to the solution or to the results. However, the research highlights the need for the involvement of all stakeholders, where the customer must also promote changes in habits and an awareness of sustainable development. Finally, it is emphasized that this research provides a theoretical basis for the development of empirical studies, applying and expanding the knowledge of the interrelationship between Circular Economy and Product-Service Systems.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1590
      Issue No: Vol. 13, No. 5 (2022)
  • Justice for employee voice: a dimensional analysis

    • Authors: Mustafa Babadağ, Gökhan Kerse
      Pages: 995 - 1025
      Abstract: This study aims to put forward whether distributive justice and procedural justice have a direct effect on the behaviour of voice and whether interactional justice has a moderating role on this effect. In order to evaluate the relations between variables, a survey technique is used and data were collected from 173 employees from a marble company in the city of Mugla (Turkey) with a convenience sampling method. In the test of hypotheses, regression analysis is used. The regression analysis was conducted via the Conditional Process Macro for SPSS developed by Andrew F. Hayes. The findings of the research showed that procedural justice affects employee voice positively and interactional justice has a moderating role in this effect. Additionally, as per the findings, it was seen that on the effect of procedural justice on employee voice, different levels of interactional justice have the same directional effect. Theoretical and practical implications were made by considering all the findings.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1576
      Issue No: Vol. 13, No. 5 (2022)
  • Econometric evidence on happiness and its determinants among rice farmers
           in leyte, Philippines

    • Authors: Leomarich Casinillo, Moises Neil Seriño
      Pages: 1026 - 1044
      Abstract: The study investigated the influence of socio-economic factors on rice farmers' subjective well-being in barangay Tabunok, Hilongos, Leyte, Philippines. A face-to-face interview was conducted among 177 randomly selected rice farmers and 50 purposive samples of wage workers for comparison. Descriptive statistics and econometric modeling was used to examine the determinants of happiness in farming. Results show that the farmers’ actual happiness is significantly lower than the expectations.  Knowledge, skills, health, and farm owner make them more competent than the other farmers and increase their happiness level. An increase in income leads to an increase in household assets, giving benefits and comfort to the family and directly influencing their well-being. Furthermore, results reveal that farmers’ level of happiness is significantly lower compared to wage workers. Also, farmers are negatively affected by the price increase of agricultural inputs and low harvested output prices in the country.  
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1597
      Issue No: Vol. 13, No. 5 (2022)
  • Organizational and personal factors affecting the career development of
           higher education administrators: foundation university sample

    • Authors: Begüm Avcı, Ali İlker Gümüşeli
      Pages: 1045 - 1065
      Abstract: Studies about higher education management tend to ignore the analysis of career development of higher education administrators and the factors affecting their decision to accept or not to accept the position. However; the factors affecting the administrators to accept the position not only determine their management styles but also affect the quality of education. The purpose of this study is to examine the organizational and personal factors affecting the career development of higher education administrators. Organizational factors include economic and political/ideological factors whereas personal factors include educational, sociological and physiological/psychological factors. Qualitative research design was chosen in conducting this study. An interview form with 5 related questions was used. Within this context, 14 head of department from 3 foundation universities in Turkey who worked during 2017-2018 school year constituted the study group, interviews were made. According to results revealed by the study, while political/ideological, educational and physiological/psychological factors affect the career development of higher education administrators, economical and sociological factors do not affect their career development.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1587
      Issue No: Vol. 13, No. 5 (2022)
  • Kinematic and dynamic study of a manipulator 1T6R

    • Authors: Liviu Marian Ungureanu, Elisabeta NICULAE, Florian Ion Tiberiu Petrescu
      Pages: 1066 - 1092
      Abstract: The paper presents in detail a method of calculating the forces acting on a 1T6R robot manipulator. To determine the reactions (forces in kinematic torques), you must first determine the inertial forces in the mechanism to which one or more payloads of the robot can be added. The torsion of the inertial forces is calculated using the masses of the machine elements and the accelerations at the centers of mass of the elements of the mechanism, so that the positions, speeds, and accelerations acting on it, ie its complete kinematics, will be determined. Equations of the dynamics are also determined through an original method.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1615
      Issue No: Vol. 13, No. 5 (2022)
  • Satisfaction and Motivation: a study with servers from the traffic
           department of federal district

    • Authors: Eduardo Dias Leite, João de Araújo Guimarães Neto, Raimundo Otávio Nogueira Dias
      Pages: 1093 - 1110
      Abstract: The main objective of the present work is to empirically investigate the satisfaction and motivation at work of the employees of the Traffic Department of the Federal District (DETRAN - DF), whose analysis aims to identify how satisfied the employees are with the performance of their duties in the work environment. Furthermore, it was also analyzed how motivated the employees feel. For this, a quantitative descriptive research was used, and for data collection, the Reduced Work Satisfaction Scale (EST) was used, which was developed in Brazil, validated by Siqueira (2008) and a factorial tetra questionnaire, prepared by Ferreira et al. (2006). The survey was carried out between the months of August and September 2020. 123 civil servants in the study participated in the effective position of the total of 1,125. The results showed that although the dimension satisfaction with the head has reached the highest average, the servants feel indifferent, and the motivational factor that has the greatest influence on civil servants concerns the motivation for achievement and power. In relation to motivational factors, employees feel indifferent as to the motivation for performance, achievement and involvement, in addition, the factors in relation to the organization do not influence the motivation of the work. This research contributes as a proposal to improve the quality of life, so that the agency develops policies that enable satisfaction with wages and promotions, as well as motivation regarding the organization of work. The result of this research may contribute to an analysis of the feeling and perception of DETRAN - DF employees, and future decision making in organizational planning.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1706
      Issue No: Vol. 13, No. 5 (2022)
  • Theory of Planned Behavior (TPB) approach: reading intention of food label

    • Authors: Megawati Simanjuntak
      Pages: 1111 - 1132
      Abstract: Food product labels have a crucial role as they provide the main source of information about the products. The purpose of this study is to analyze the difference and the influence of knowledge, perception, attitude, subjective norms, and behavioral control toward the intention of reading the composition labels using the Theory of Planned Behavior. This study used a survey method with a total of 400 respondents selected using multistage random sampling. The statistical analyses used were independent t-test and logistic regression. The findings showed that most respondents did not have the intention to read the composition labels. Knowledge, perception, and the subjective norms of the female respondents regarding the composition labels were better than that of the male respondents and were statistically different at p<0.05. However, attitudes toward behavior, behavioral control, and intention in reading the composition label tended to be similar for both genders. Intention was influenced by perception (p<0.05), behavioral control (p<0.01) and subjective norms (p<0.01). The better the perception, behavioral control, and subjective norms, the greater the intention of reading the composition label. The results revealed that the three components could be used to predict a person’s intention toward an object and also composition labels reading behavior.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1785
      Issue No: Vol. 13, No. 5 (2022)
  • An ethics crisis and corporate failure in food and beverage companies.
           evidence from Zimbabwe

    • Authors: Albert Nhete
      Pages: 1133 - 1151
      Abstract: Lack of adherence to ethics and principles appears to have been one of the main causes of corporate financial distress around the world. A lot of unethical practices have contributed to revenue leakages and reluctance by investors to buy a stake in the industry. The prevalence of unethical practices, illegal behavior, illicit and deceptive practices in food and beverage companies is an unsolved issue. The aim of the research was to find out the effect of ethical problems on company’s financial performance in food and beverage industry. The high failure rate of brands in the food and beverage companies has given the researcher interest to investigate the impact of ethics on financial performance of a company. Due to the diverse nature of food and beverage industry, an action research inquiry of 20 interviews and 100 questionnaires was conducted. A mixed method convergent approach was used to analyse collected data using questionnaires and interviews. Findings from the study that there is strong positive relationship between ethical conduct of employees, managers, business conduct and the financial performance of food manufacturing company. The study results show that ethical branding significantly enhances the firm's reputation; and good reputation reinforces the brand in turn. Ethical branding can provide the company with a differential advantage as a growing number of consumers become more ethically conscious. It is therefore recommended that, ethical issues should be considered in all company departments and embedded into total quality management processes of an organization as it affect potential investors and customers.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1773
      Issue No: Vol. 13, No. 5 (2022)
  • Evaluating skills at secondary schools to increase their chance for
           studying in universities: a case study

    • Authors: Ali Elghomati, Tareq Babaqi
      Pages: 1152 - 1167
      Abstract: Entrance to a university depends on the acquisition of skill sets to enhance transition success. A case study of secondary schools of the scientific branch about their quality of education to discover which students skills are needed for students to succeed in the transition phase between high schools and universities. 220 participants from three different schools: public school, private school, and elite public school were examined. The skills were classified into six categories: literacy and numeracy skills, critical thinking skills, leadership skills, Interpersonal skills, information technology skills, and school ethic skills with different items according to the type of skill. Univariate-ANOVAs were performed to explore differences in skills among demographics. Also hypothesizes that there is no difference between the different secondary schools in the six skills. The results show that there is a significant difference among the students’ perceptions of four of the six skills. Also revealed that the attitudes of elite public-school teachers were the highest, followed by the private school and, finally, the public school. This study Highlighted skills items of students’ scientific branch that should be emphasized in the secondary curriculum to enhance the transitions to universities.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1799
      Issue No: Vol. 13, No. 5 (2022)
  • Analysis of industry 4.0 and their impact on port environmental management

    • Authors: Delmo Alves de Moura
      Pages: 1168 - 1190
      Abstract: Industry 4.0 (I4.0) is a reality in several business segments worldwide. Technologies (I4.0) collaborate to improve production processes, in manufacturing or in services. The use of these technologies in port operations for container handling can assist in environmental management and allows the service system to be sustainable. This research analyzed the use of technologies from I4.0, applied in port handling operations of containers, to verify their impact on environmental management. Some ports, of great international relevance, were searched for data collection regarding the use of I4.0 technologies and environmental management (port sustainability). These data were analyzed to understand the relationship between those technologies and sustainability in logistics operations (green operation). The focus of this study was to analyses some container terminal operations of five ports, to assess the use of I4.0 technologies and their impact, or not, on sustainable environmental management. The method of carrying out the research was the application of an online questionnaire to five Ports: Los Angeles (USA), Hamburg (Germany), Rotterdam (Netherlands), Singapore (Singapore) and Busan (South Korea) exclusively for container terminals. Public materials available on the websites of each port were also used. The questionnaire was developed by reviewing the literature on the topic (Digital Business – I4.0 and Sustainability – green operations). An online survey to collect information took place between September-2019 to June-2020, which was complemented with publicly accessible material on the internet. The collected data were treated statistically for analysis of the research information applied in the ports (mean, standard deviation, significance level, Kolmogorov-Smirnov Test, critical statistical value, correspondence analysis and relative frequency). Overall information was collected from 20 container terminals. Experts (managers and supervisors) responded the online survey.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1658
      Issue No: Vol. 13, No. 5 (2022)
  • Spatial localization characteristics impact research at value determining
           of real estate objects situated in small settlements

    • Authors: Yuri Pozdnyakov, Skybinska Zoryana, Gryniv Tetiana
      Pages: 1191 - 1215
      Abstract: The article behaves to the property economic measurements implementation using the Comparative Sales independent valuation approach. On example from the real commercial real estate evaluation practice the main methodological principles of valuation object spatial localization characteristics adjustment are considered. According to the described methodology, localization adjustment coefficient is determined by calculation method on the basis of market data cross-correlation regressive analysis. A basic hypothesis is a statement that the relation of valuation object single unit value index to the same of comparable object is determined by its model values relation in the mathematical model of statistical relationship between object single unit value index and its three settlements characteristics: population number; distance to the regional center; area (territory within the settlement boundaries). The research is grounded on mathematical simulation and mathematical statistic quantitative methods. The methodology of adjustment coefficients on investigated price-forming factors definition is based on nonlinear cross-correlation regressive analysis of market data research. This mathematical model is experimentally set by local market data research for the exactly similar real estate objects on the valuation date. It is set that there is observed different statistical relationship level between some of objects price-forming factors and its single square value indexes. The closest statistical relationship exists between settlements population number and single indicator of similar property situated in other compared settlements. It is shown that taking into account some recommended braking coefficients for regressive curve, are published in professional literature, is inadvisable, because it increases the result error is got. Certainly the regression curve characteristics of object spatial localization price-forming factors must be taken into account at adjustment coefficient determination procedure. It is well-proven that methodically correct result of object localization adjustment procedure implementation can be provided only in the case of local market situation research data applying, with determination of the nonlinear regression function characteristics for statistical dependence of single square value index from the object settlements population number. Research is described gives an opportunity to decrease evaluation result uncertainty through the use of new offered approach to mathematical model characteristics definition. The main result of researches described is a possibility to obtain appraising/valuation results with the higher reliability and better accuracy. Researches results are the objective confirmation of the fact, that nowadays methodical base of independent valuation is not able to provide the higher level of this class evaluation objects accuracy results. It does not depend only from an individual appraiser or concrete evaluation company, but, firstly, from unreliable arbitrarily chosen by appraisers adjustments - that usually are "expertly" determined, based on appraiser's own ideas about the dependence of real estate prices on the settlements characteristics. This elementary way of taking these characteristics into account may be a source of result additional errors and its uncertainty level increasing. Future investigations in this direction may deals with the consideration and analysis of other types nonlinear functions application possibilities, that is approximate the regression curve of statistical interdependence between the object single value index and its spatial localization characteristics. The quantitative indexes of absolute and relative methodological errors also may be determined and analyzed in detail in future researches. The importance of those researches for the further development of the independent valuation metrological-information paradigm are confirmed. Practical recommendations for the evaluation results accuracy and reliability increasing are formulated.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1766
      Issue No: Vol. 13, No. 5 (2022)
  • Factors affecting the value of online advertising among Vietnamese youths

    • Authors: Vi Truc Ho
      Pages: 1216 - 1234
      Abstract: The author's research bases on studies of Ducoffe (1996), Tsang, Ho and Liang (2002), Murat, Sibel and Ceyda (2016) and Firat (2019), proposed factors affecting the value of online advertising include informativeness, entertainment, credibility, irritation, and social interaction. Two hundred ninety valid answer sheets of young people aged 18 - 25 in Vietnam answered through Google Form are analyzed with SPSS 20 software to verify the reliability of Cronbach's Alpha, EFA, and regression correlation analysis. This research also uses the test of variance to determine whether there are differences between the demographic factors and the value of online advertising. The research results show that all five factors that affect advertising value, from the strongest to the weakest, are credibility, social interaction, informativeness, entertainment, and irritation. It is identical to the results of Ducoffe (1996). Thus, the research shows that credibility has the most substantial influence on the value of online advertising, whereas some other studies have suggested that that factor is entertainment (Tsang, Ho & Liang, 2002; Murat, Sibel & Ceyda, 2016) or value information (Cho & Choen, 2004). Especially the study also discovered that the ability of social interactions also has the affection with the value of advertising. This result receives the similarity from Ko, Cho and Roberts (2005) research. Simultaneously, the results also discover that demographic factors such as gender, age, and income do not differ from the value of online advertising. In the practical, aspect the results can help advertisers have a suitable strategy and improve advertising effectiveness. So that enterprises could attract more customers.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1694
      Issue No: Vol. 13, No. 5 (2022)
  • Motivation impulses customers' online shopping intention via cashback
           and rewards mobile applications

    • Authors: Vi Truc Ho
      Pages: 1235 - 1255
      Abstract: The field of cashback and rewards applications is still a relatively new platform in the e-commerce platform that has not had many research papers pay attention to. The purpose of this study is to identify and analyze the factors that contribute to customers' impulsive online purchasing intentions when using cashback and rewards applications (apps) in Ho Chi Minh City. Using the theory of behavioral intention (TRA, TPB, TAM, UTAUT1,2) of Ajzen and Fishbein (1975, 1980), Ajzen (1985, 1991), Davis (1989) and Venkatesh, Thong and Xu (2012), and the Motivation Model - MM of Davis, Bagozzi and Warshaw (1992) as the foundation for proposing a research model, this research was conducted. Thus, six factors influence consumers' online purchasing intentions via cashback and rewards apps: Perceived Usefulness, Perceived Convenience Social Influence, Price Value, Trust, and Perceived Enjoyment. These factors are considered under two aspects: extrinsic and intrinsic motivation. Official quantitative research conducted in Ho Chi Minh City surveyed 220 consumers. According to Cronbach's Alpha, EFA factor analysis, and regression correlation, the six factors that suggest studying consumers' online shopping intentions via cashback and rewards apps in Ho Chi Minh City in the same direction are Price Value, Social Influence, Trust, Perceived Usefulness, Perceived Convenience, and Perceived Enjoyment, in order of strength. In general, when factors are classified as intrinsic or extrinsic motivations, research indicates that extrinsic motivations have a greater influence on users' intention for using. Additionally, the research reveals no differences in online shopping intention via cashback and rewards apps based on income or age, but did discover differences based on gender. Since then, proposing some governance implications for Vietnamese online shopping businesses in order to provide solutions for future sales growth. As a result, the company may consider segmenting its users according to gender in order to prioritize the creation of extrinsic influences in addition to intrinsic motivational stimuli. It will effectively promote customers' consumption behavior.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1740
      Issue No: Vol. 13, No. 5 (2022)
  • Response and coping patterns of Nigerian professional associations

    • Authors: Femi Oladele, Temiloluwa Akinsola, Olufolakemi Afrogha, Pirdam Binwai, Peace Kolawole
      Pages: 1256 - 1277
      Abstract: The COVID-19 pandemic brought with it a significant effect on professional associations’ ability to carry on their normal activities in forging professional competence among their members. We assess Nigerian professional accounting and finance associations’ response and coping pattern as well as readiness to sustain members’ professional competence in an emergency. Using a two-pronged approach, we reviewed activities – response and coping patterns – of professional associations in Nigeria. First, we crawl their online presence (websites and social media handles) for activities relating to initial and continuing professional development. Secondly, we administered a questionnaire to aspiring professionals and professionals to understand from an insider point of view the activities of their professional association in sustaining their professional competence. Aspiring professionals and professionals believe their professional associations can guide them through the pandemic and emerge stronger, however there are mild concerns. We also found that Zoom is the application of choice for virtual events among professionals in Nigeria. The paper provides evidence-based realities among the major accounting and finance-based professional associations, giving insight to inform policy and strategy going forward.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1506
      Issue No: Vol. 13, No. 5 (2022)
  • ANAC’S degenerate mathematical model: a sensitivity analysis

    • Authors: Thais Ferreira Lopes, Silvia Araújo dos Reis, Victor Rafael Rezende Celestino
      Pages: 1278 - 1299
      Abstract: As missões de fiscalização da Agência de Aviação Civil do Brasil (ANAC) são de grande conquista para a eficácia de sua atuação. Assim, diversos estudos já objetivaram otimizar esse processo, e modelos matemáticos são concebidos para esse fim. No entanto, alguns modelos de programação linear possuem uma estrutura degenerada, o que compromete sua análise de sensibilidade em relação ao modelo dual e posterior análise dos cenários do modelo. Assim, o objetivo deste trabalho é apresentar um estudo de caso que consiste em formas de realizar análises de sensibilidade nos modelos matemáticos da ANAC com soluções degeneradas. Para esse fim,o método de análise de sensibilidade proposto por Koltai e Tatay (2011) é aplicado em um modelo matemático elaborado para auxiliar na designação de fiscais para missões de fiscalização na Superintendência de Normas Operacionais (SPO) da ANAC, conforme proposto por Pinheiro (2018). Por fim, o objetivo a ser alcançado e este artigo contribui com a Academia e o mercado ao apresentar uma referência de como realizar uma análise de sensibilidade mais assertiva em um caso degenerado.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1701
      Issue No: Vol. 13, No. 5 (2022)
  • Development of a web application for the optimization of administrative
           processes: application of the lean methodology for priority classification

    • Authors: Jean Marc Nacife, José Elenilson Cruz, Kennedy de Araújo Barbosa, Fabio Francisco da Silva, Flávio Manoel Coelho Borges Cardoso, Marcos de Moraes Souza, Luana Queiros Faria
      Pages: 1300 - 1322
      Abstract: This study is part of the context of the Research Project signed between the Ministry of Agriculture, Livestock and Supply (MAPA) and the Federal Institute of Education, Science and Technology Goiano (IF Goiano) for the development of methodologies with a view to implement and operate an agreement monitoring center. Its objective is to present the tool (software) developed via web to organize the structure of the chain of value of the Ministry of Agriculture's system of agreements, map performance indicators and classify process optimization priorities, based on parameters of efficiency and effectiveness of the reengineering processes. This is applied research in the empirical scenario of the Agreements Sector of MAPA, which uses the case study procedure to achieve its objective. The software development is based on the theoretical framework of Business Process Management (BPM) and Lean Six Sigma, with the application of the GUT Matrix tool and the Eisenhower Matrix for decision making. The primary data were collected through unstructured interviews with nine key informants working in the macro-processes of formalization, execution and monitoring and rendering of accounts of agreements. The results contain the characterization of the MAPA agreement area, highlighting the main activities carried out in the three macroprocesses, the description of the modelling characteristics and functionalities of the developed software and the discussion of benefits arising from the application of information technologies to the Business Process Management (BPM).  It can be inferred that the Lean methodology is plausible as a logical “production line”, since it is adaptable to a structured algorithm, which provides an orderly solution of problems focused on continuous improvement.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1800
      Issue No: Vol. 13, No. 5 (2022)
  • How is the ethical behaviour of auditors quantified'

    • Authors: Marta Tache
      Pages: 1323 - 1350
      Abstract: “Government is going about reform the wrong way” is frequently encountered in the specialized literature which characterizes the synthesis of the present audit period. Although there exists an Ethical Code in the economic word, the practical controversy over the features of the accounting regulation to adjust the economic environment seems to be endless. The purpose of this paper is to analyse the ethical behaviour of auditors and its influence on the degree of audits’ independence, in view of the historical changes and the actual circumstances of the audit market. For this, the biggest financial frauds that have occurred in Europe and US between 1925 and 2020 together with the role of reforms in the audit world are investigated. The results indicate a solution which seems to be in the consciousness of human beings, in the moral law of people written in the Ethical Code and checked by supervisory bodies.
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.1596
      Issue No: Vol. 13, No. 5 (2022)
  • Editorial Volume 13, Issue 5

    • Authors: Paulo Cesar Chagas Rodrigues
      Pages: 1351 - 1358
      PubDate: 2022-07-01
      DOI: 10.14807/ijmp.v13i5.2034
      Issue No: Vol. 13, No. 5 (2022)
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