Purpose: This study aims to analyse and measure the damage caused by acts of corruption in the largest investigation in Brazil, known as the “Lava Jato” operation. Design/methodology/approach: For the analysis of financial flows, documentary research was carried into denunciation and...

This research aims to analyze the quality of expenses of credit unions of free admission of associates in Santa Catarina. We applied the non-parametric research method of Data Envelopment Analysis (DEA) and the statistical model Tobit regression. The sample of this research contemplated 46...

The aim of this study is to analyze the efficiency of Brazilian football clubs in generating revenues and the reasons behind it. To achieve this goal, we applied quantitative methods including Data Envelopment Analysis and Tobit regression modeling to data on the best clubs from 2012 to 2014,...

This work aims to demonstrate the efficiency degree achieved by the Brazilian states in the allocation of public resources for education. We used multivariate statistical analysis, with Data Envelopment Analysis and Multiple Regression, with data from 2001 to 2011. The results show that some...

Among the various initiatives of the Brazilian Federal Government to overcome the economic crisis, what stands out is the incentive to legalize manual labor. Brazil is one of the countries with the highest incidence of the payroll tax on workers. Thus, the objective of this research is to...

The study investigates the behavior of committed expenses, investment expenditures and loan during an election period in Brazilian municipalities with a population equal to or greater than 50 thousand inhabitants, as well as whether these same municipalities meet the legal requirements regarding...

This research aims to show the direct and indirect effects of size on the performance of the municipalities of Santa Catarina, due to the academic discussion about the size of the municipality affecting its performance. All municipalities in the state of Santa Catarina, from 2005 to 2016, were...

This research aims to analyze the determinants of the Theory of Planned Behavior (TPB) to explain the intention of the behavior of accommodation in sustainable hotels. The research had characteristics of exploratory, quantitative, and inferential research, through the application of a survey,...

The objective of this survey is to analyze the relationship between the internationalization of Brazilian post-graduation, public expenditures and evaluation, in the area of Applied Social Sciences. The survey method is quantitative, with a panel data regression analysis, correlating...