cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20020092
title: The Environmental Regulation Driving Eco-innovative Strategies in the Pulp and Paper Industry

description: This study aimed to analyze the association of environmental regulation with the adoption of both proactive and reactive eco-innovation strategies in the Brazilian pulp, paper, and paper product industry. Methodology was based on a quantitative approach, using a cross-sectional survey by means of a self-administered online questionnaire answered by 117 sector companies of all sizes and Brazilian regions. Data analysis consisted of inferential statistics with logistic regression analysis. The main results show that the organizations participating in this study consider environmental regulation as conducive of proactive, more than reactive, eco-innovation strategies, as opposed to previous literature. This result fits into the evolutionary perspective, which postulates that companies see environmental regulation as less a cost and more an opportunity, directing them to improve productivity and competitiveness.
DOI: 10.6084/m9.figshare.20020092.v1
title: The Environmental Regulation Driving Eco-innovative Strategies in the Pulp and Paper Industry

description: This study aimed to analyze the association of environmental regulation with the adoption of both proactive and reactive eco-innovation strategies in the Brazilian pulp, paper, and paper product industry. Methodology was based on a quantitative approach, using a cross-sectional survey by means of a self-administered online questionnaire answered by 117 sector companies of all sizes and Brazilian regions. Data analysis consisted of inferential statistics with logistic regression analysis. The main results show that the organizations participating in this study consider environmental regulation as conducive of proactive, more than reactive, eco-innovation strategies, as opposed to previous literature. This result fits into the evolutionary perspective, which postulates that companies see environmental regulation as less a cost and more an opportunity, directing them to improve productivity and competitiveness.
DOI: 10.6084/m9.figshare.20020094
title: Voluntary Carbon Markets: Analysis of Co-benefits of Brazilian Projects

description: This study presents partial results of a research that aims to examine the co-benefits of sustainable development of the voluntary carbon market in Brazil. Therefore, we carried out exploratory research, document analysis and illustrative case studies, based on the analytical matrix constructed from the United Nations Framework Conventions on Climate Change (UNFCCC) studies on co-benefits from the regulated carbon market. The results presented showed that two of the four projects had greater advances in promoting sustainable development, contradicting the results of the UNFCCC (2011) and Boyd et al (2009) in their studies on the regulated market. The achieved result confirms the major potential market for voluntary contribution to the sustainable development at the local scale, given greater flexibility and diversity of actors. Moreover, it was found that some co-stimulate other benefits in the local communities where they were developed, besides the more advanced projects that were registered in the International Standards that require the attendance of indicators that go beyond the reduction of greenhouse gases.
DOI: 10.6084/m9.figshare.20020094.v1
title: Voluntary Carbon Markets: Analysis of Co-benefits of Brazilian Projects

description: This study presents partial results of a research that aims to examine the co-benefits of sustainable development of the voluntary carbon market in Brazil. Therefore, we carried out exploratory research, document analysis and illustrative case studies, based on the analytical matrix constructed from the United Nations Framework Conventions on Climate Change (UNFCCC) studies on co-benefits from the regulated carbon market. The results presented showed that two of the four projects had greater advances in promoting sustainable development, contradicting the results of the UNFCCC (2011) and Boyd et al (2009) in their studies on the regulated market. The achieved result confirms the major potential market for voluntary contribution to the sustainable development at the local scale, given greater flexibility and diversity of actors. Moreover, it was found that some co-stimulate other benefits in the local communities where they were developed, besides the more advanced projects that were registered in the International Standards that require the attendance of indicators that go beyond the reduction of greenhouse gases.
DOI: 10.6084/m9.figshare.20020095
title: Corporate Education and Leadership Development in Multisite Organizations

description: Nowadays in the business world, changes occur faster and faster. Learning in the organizational context turns into Corporate Education (CE), defined as a set of continuous educational strategies aimed at developing competences for business. Leadership development is an organizational need; therefore, many companies structure educational programs through different strategies and Information and Communication Technologies (ICT) applications. The objective of this research is to identify strategies and ICT that have been used in corporate education for leadership development in multisite organizations. The research was exploratory and qualitative, based on interviews in twelve companies located in the metropolitan region of Porto Alegre (the capital of the Brazilian state Rio Grande do Sul), with 24 people interviewed in total. The results indicate that the majority of the companies have not yet adopted the C approach as a whole. The most used strategies for teaching and learning are lectures and debates. Face to face training dominates and ICT use is limited, basically the technologies used are Virtual Learning Environments and Web 2.0 tools. The main challenge for leadership development in these multisite companies is learning and dissemination of their organizational culture.
DOI: 10.6084/m9.figshare.20020095.v1
title: Corporate Education and Leadership Development in Multisite Organizations

description: Nowadays in the business world, changes occur faster and faster. Learning in the organizational context turns into Corporate Education (CE), defined as a set of continuous educational strategies aimed at developing competences for business. Leadership development is an organizational need; therefore, many companies structure educational programs through different strategies and Information and Communication Technologies (ICT) applications. The objective of this research is to identify strategies and ICT that have been used in corporate education for leadership development in multisite organizations. The research was exploratory and qualitative, based on interviews in twelve companies located in the metropolitan region of Porto Alegre (the capital of the Brazilian state Rio Grande do Sul), with 24 people interviewed in total. The results indicate that the majority of the companies have not yet adopted the C approach as a whole. The most used strategies for teaching and learning are lectures and debates. Face to face training dominates and ICT use is limited, basically the technologies used are Virtual Learning Environments and Web 2.0 tools. The main challenge for leadership development in these multisite companies is learning and dissemination of their organizational culture.
DOI: 10.6084/m9.figshare.20020098
title: Information technology's value at the firm level: a study of Brazilian companies

description: Studies conducted in the early 2000s based on objective performance data confirmed the direct value of Information Technology (IT) at the firm level (A. S. Bharadwaj, 2000; Santhanam & Hartono, 2003). However, recent literature has produced different results, due to standardization in the supply of IT products and services. From the Resource-Based Theory perspective, this paper tests whether the value of IT continues to be captured by measures of firm performance, as found in studies in early 2000 of U.S. firms. We do so by gathering objective data and variables for 149 leading IT companies in Brazil in the period 2008-2011. Utilizing Linear Regression and panel data, we test this association and found that IT capabilities are associated with performance in only four of the 32 relationships tested, with one being negative. Thus, overall, we confirmed the null impact of IT capabilities specifically at the firm level - supporting the demands of Resource Based Theory to analyze this impact at intermediate levels of performance. We also list limitations and research opportunities in the conclusion.
DOI: 10.6084/m9.figshare.20020098.v1
title: Information technology's value at the firm level: a study of Brazilian companies

description: Studies conducted in the early 2000s based on objective performance data confirmed the direct value of Information Technology (IT) at the firm level (A. S. Bharadwaj, 2000; Santhanam & Hartono, 2003). However, recent literature has produced different results, due to standardization in the supply of IT products and services. From the Resource-Based Theory perspective, this paper tests whether the value of IT continues to be captured by measures of firm performance, as found in studies in early 2000 of U.S. firms. We do so by gathering objective data and variables for 149 leading IT companies in Brazil in the period 2008-2011. Utilizing Linear Regression and panel data, we test this association and found that IT capabilities are associated with performance in only four of the 32 relationships tested, with one being negative. Thus, overall, we confirmed the null impact of IT capabilities specifically at the firm level - supporting the demands of Resource Based Theory to analyze this impact at intermediate levels of performance. We also list limitations and research opportunities in the conclusion.
DOI: 10.6084/m9.figshare.20020100
title: Regulatory risk assessment of research & development in the Brazilian electrical sector

description: This paper presents a methodology of R&D&I project ex-ante evaluation for the Brazilian electric power sector using a multi-criteria tool focused on risk. The R&D process in the Brazilian electric power industry is regulated by the National Electric Energy Agency (ANEEL), and requires companies to invest part of Net Operating Income (NOI) in R&D&I. This pushed firms to structure management routines for technological innovation efforts that simultaneously mitigate market and regulatory risk. One way to achieve this issue is to perform an ex-ante evaluation project selection methodology able to deal with somewhat antagonistic multiple-element analysis. PiTech (Prioritization in Technology) is a very flexible and conducive tool for performing such a weighted parametric multivariate analysis. The case presented in this article was performed with PiTech working with operational, market and regulatory criteria in multiple combinations for 19 projects for a key holding group in the Brazilian power market. The tool proved to be very useful by allowing decision makers to verify the appropriateness of investment in R&D projects totaling R$61 million in 2010, minimizing regulatory risks and preserving adherence to corporate interests.
DOI: 10.6084/m9.figshare.20020100.v1
title: Regulatory risk assessment of research & development in the Brazilian electrical sector

description: This paper presents a methodology of R&D&I project ex-ante evaluation for the Brazilian electric power sector using a multi-criteria tool focused on risk. The R&D process in the Brazilian electric power industry is regulated by the National Electric Energy Agency (ANEEL), and requires companies to invest part of Net Operating Income (NOI) in R&D&I. This pushed firms to structure management routines for technological innovation efforts that simultaneously mitigate market and regulatory risk. One way to achieve this issue is to perform an ex-ante evaluation project selection methodology able to deal with somewhat antagonistic multiple-element analysis. PiTech (Prioritization in Technology) is a very flexible and conducive tool for performing such a weighted parametric multivariate analysis. The case presented in this article was performed with PiTech working with operational, market and regulatory criteria in multiple combinations for 19 projects for a key holding group in the Brazilian power market. The tool proved to be very useful by allowing decision makers to verify the appropriateness of investment in R&D projects totaling R$61 million in 2010, minimizing regulatory risks and preserving adherence to corporate interests.
DOI: 10.6084/m9.figshare.20020101
title: Governance and strategy of undergraduate business programs in light of the actor-network theory

description: In order to obtain a more accurate comprehension of organizations' strategizing and of the relations formed by actors and governance networks, this article intended to contribute to the theories used- Governance Networks, Strategy as a Social Practice, Strategic Outcomes and Actor-Network Theory - by delineating how the articulation of strategizing, as a process of translation, with governance network theory configures the governance and strategic outcomes of Business programs in private Higher Education Institutions in Curitiba (Parana, Brazil). The chosen research method was a comparative case study, by which five cases were studied and twenty-nine in-depth semi-structured interviews were held, besides non-participant observations and document analysis. Data analysis was developed through (a) Narrative Analysis and (b) Qualitative Comparative Analysis (Análise Qualitativa Comparativa [QCA]). The results showed that the strategizing process and the intertwining between human and nonhuman actors are essential to the comprehension of governance and strategic outcomes of the studied institutions. It is believed that the theoretical articulation undertaken in this paper and the empirical research findings form a consistent body of knowledge and elucidate current and relevant questions to understand nuances related to governance networks, strategy as practice, strategizing (and its outcomes) and sociomaterial issues (human and nonhuman actors).
DOI: 10.6084/m9.figshare.20020101.v1
title: Governance and strategy of undergraduate business programs in light of the actor-network theory

description: In order to obtain a more accurate comprehension of organizations' strategizing and of the relations formed by actors and governance networks, this article intended to contribute to the theories used- Governance Networks, Strategy as a Social Practice, Strategic Outcomes and Actor-Network Theory - by delineating how the articulation of strategizing, as a process of translation, with governance network theory configures the governance and strategic outcomes of Business programs in private Higher Education Institutions in Curitiba (Parana, Brazil). The chosen research method was a comparative case study, by which five cases were studied and twenty-nine in-depth semi-structured interviews were held, besides non-participant observations and document analysis. Data analysis was developed through (a) Narrative Analysis and (b) Qualitative Comparative Analysis (Análise Qualitativa Comparativa [QCA]). The results showed that the strategizing process and the intertwining between human and nonhuman actors are essential to the comprehension of governance and strategic outcomes of the studied institutions. It is believed that the theoretical articulation undertaken in this paper and the empirical research findings form a consistent body of knowledge and elucidate current and relevant questions to understand nuances related to governance networks, strategy as practice, strategizing (and its outcomes) and sociomaterial issues (human and nonhuman actors).
DOI: 10.6084/m9.figshare.20020103
title: Corporate social responsibility and Brazilian firms' financial performance

description: Literature on Corporate Social Responsibility points out some long-term benefits. However, the literature doesn't say much on its potential short-term benefits, such as how socially responsible firms react in a Financial-Economic Crisis, a well-known short-term phenomenon. This paper aims to analyze the relationship between Corporate Social Responsibility and firms' financial performance under a crisis scenario. Using a difference-in-difference regression model with panel data and companies listed on the Brazilian stock exchange (ISE-BOVESPA) as a proxy for Brazilian firms that implement Corporate Social Responsibility, we find that during the 2008 crisis, socially responsible firms didn't have significant differences in financial performance compared to non-ISE firms. Such results are not aligned with theories that argue in favor of Corporate Social Responsibility in order to boost financial performance.
DOI: 10.6084/m9.figshare.20020103.v1
title: Corporate social responsibility and Brazilian firms' financial performance

description: Literature on Corporate Social Responsibility points out some long-term benefits. However, the literature doesn't say much on its potential short-term benefits, such as how socially responsible firms react in a Financial-Economic Crisis, a well-known short-term phenomenon. This paper aims to analyze the relationship between Corporate Social Responsibility and firms' financial performance under a crisis scenario. Using a difference-in-difference regression model with panel data and companies listed on the Brazilian stock exchange (ISE-BOVESPA) as a proxy for Brazilian firms that implement Corporate Social Responsibility, we find that during the 2008 crisis, socially responsible firms didn't have significant differences in financial performance compared to non-ISE firms. Such results are not aligned with theories that argue in favor of Corporate Social Responsibility in order to boost financial performance.
DOI: 10.6084/m9.figshare.20020104.v1
title: Case study in public administration: a critical review of Brazilian scientific production

description: This paper presents a critical review of 47 articles published between 2006 and 2011 to identify how case studies have been applied in Brazilian research on public administration. In addition to their theoretical and methodological characteristics, four further specific topics of interest were addressed: (a) what is meant by case study; (b) the relationship between the phenomenon of interest and the case under investigation; (c) the possibility of replication; and (d) how the supposed method contributes towards the development of the field of public administration. The main inconsistencies found were: the methodological descriptions are confusing; the results are inconsistent compared with data gathering procedures and data analysis techniques; a lack of information about the number of interviewed individuals; and no descriptions of research variables. The results suggest the reviewed case studies present methodological inconsistencies and limitations, which undermine their scientific value and relevance to academic work in Brazil.
DOI: 10.6084/m9.figshare.20020104
title: Case study in public administration: a critical review of Brazilian scientific production

description: This paper presents a critical review of 47 articles published between 2006 and 2011 to identify how case studies have been applied in Brazilian research on public administration. In addition to their theoretical and methodological characteristics, four further specific topics of interest were addressed: (a) what is meant by case study; (b) the relationship between the phenomenon of interest and the case under investigation; (c) the possibility of replication; and (d) how the supposed method contributes towards the development of the field of public administration. The main inconsistencies found were: the methodological descriptions are confusing; the results are inconsistent compared with data gathering procedures and data analysis techniques; a lack of information about the number of interviewed individuals; and no descriptions of research variables. The results suggest the reviewed case studies present methodological inconsistencies and limitations, which undermine their scientific value and relevance to academic work in Brazil.
DOI: 10.6084/m9.figshare.20020109
title: Impact of the Adoption of International Accounting Standards in the Area of Controllership

description: This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international accounting standards has on the Controllership area of BM & F Bovespa New Market companies. A survey was done in 118 companies listed on the BM & F Bovespa New Market, with a final sample of respondents from 36 companies. A questionnaire based on Macintosh and Scapens (1990, 1991), Barrachina (2001), Giddens (2003), Junquilho (2003), and Busco (2009) was sent to controllers and/or people in Controllership who participated in the international accounting standards adoption process. Factor analysis and canonical correlation were applied to the data. The results show that the convergence process impacted Controllership structure and that action is reflected in the structure. New social rules and resources influenced the managers' actions in the structure through discussion and the power of influence, legitimizing new norms and values. Action impacted the structure, showing the duality of structure in interaction, as advocated by Giddens (1979, 1996, 2003). The conclusion is that the process of adopting international accounting standards impacted the organizational area of Controllership and caused the production and reproduction of their social order.
DOI: 10.6084/m9.figshare.20020109.v1
title: Impact of the Adoption of International Accounting Standards in the Area of Controllership

description: This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international accounting standards has on the Controllership area of BM & F Bovespa New Market companies. A survey was done in 118 companies listed on the BM & F Bovespa New Market, with a final sample of respondents from 36 companies. A questionnaire based on Macintosh and Scapens (1990, 1991), Barrachina (2001), Giddens (2003), Junquilho (2003), and Busco (2009) was sent to controllers and/or people in Controllership who participated in the international accounting standards adoption process. Factor analysis and canonical correlation were applied to the data. The results show that the convergence process impacted Controllership structure and that action is reflected in the structure. New social rules and resources influenced the managers' actions in the structure through discussion and the power of influence, legitimizing new norms and values. Action impacted the structure, showing the duality of structure in interaction, as advocated by Giddens (1979, 1996, 2003). The conclusion is that the process of adopting international accounting standards impacted the organizational area of Controllership and caused the production and reproduction of their social order.
DOI: 10.25773/fehv-vy06
title: Sediment Characteristics of the Chesapeake Bay and its Tributaries, Virginia Province: Data Files
DOI: 10.6084/m9.figshare.20020110
title: Life Cycle Stages and Earnings Quality in Brazil

description: The aim of this study was to analyze the effect of the life-cycle stages (LCS) of companies listed on BM & FBovespa regarding the quality of accounting information (AIQ), from 1995 to 2011. After companies were classified according to their LCS, AIQ were measured by conservatism, earnings and cash flows persistence, and earnings management. Our results suggest that there are significant differences in accounting quality, except for earnings management, in Brazilian companies' life-cycle stages.