cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.7510940.v1
title: The Strategist of Micro, Small and Medium Brazilian Private Company

description: ABSTRACT The importance of micro, small and medium size companies (MSMC) to the economical development and job creation in the country hasn’t found parallel with respect to the production of theories in the strategy field, even considering the limited capacity of action of the MSMCs and the idiosyncrasies of their leaders. This article seeks to contribute to the understanding of the strategy formation processes in these companies by the nature of the strategic thinking of their strategists, having as reference the taxonomy of generic strategies and the cognitive processes of decision making and strategic thinking. It aims at proposing a typology to comprehend the nature of strategic thinking of these managers, identifying their main characteristics dimensions and proposing an instrument that allows its categorization and comparison. The application of a survey with an intentional sample composed by 70 strategists allowed the use of factor analysis for the construction of categories and scale, and the observation that, in the universe of the surveyed strategists in regard to their way of thinking, intuition is complementary, not dominant, the collective character is intense in the strategy formation process as well as the appreciation of formalism and belief of the importance of planning and registering their intentions.
DOI: 10.6084/m9.figshare.7518749.v1
title: Brazilian Investments Funds: the influence of higher moments in performance evaluation

description: ABSTRACT The mutual fund industry plays an important role in picking up and allocating resources in the Brazilian market. Its importance increased significantly after the country’s economic opening, as well as the number of funds an it’s amount of resources under management. The main models of portfolio’s performance evaluation are conditioned to the assumption of normality of returns distribution and the relation between the first and the second moment, like the traditional CAPM model. But, the normality is not always observed and the inclusion of superior moments in the model may be interesting to catch the systematic skewness and kurtosis effect. In the present article, the co-skewness and co-kurtosis variables are added to the CAPM model. Several regressions are estimated by the ordinary least squares method, applied into the Brazilian mutual fund context. The results point out that the addition of superior moments in the national context, is not very relevant. In order to validate the study, two alternative sub-samples were made, in which the results kept the same.
DOI: 10.6084/m9.figshare.7518749
title: Brazilian Investments Funds: the influence of higher moments in performance evaluation

description: ABSTRACT The mutual fund industry plays an important role in picking up and allocating resources in the Brazilian market. Its importance increased significantly after the country’s economic opening, as well as the number of funds an it’s amount of resources under management. The main models of portfolio’s performance evaluation are conditioned to the assumption of normality of returns distribution and the relation between the first and the second moment, like the traditional CAPM model. But, the normality is not always observed and the inclusion of superior moments in the model may be interesting to catch the systematic skewness and kurtosis effect. In the present article, the co-skewness and co-kurtosis variables are added to the CAPM model. Several regressions are estimated by the ordinary least squares method, applied into the Brazilian mutual fund context. The results point out that the addition of superior moments in the national context, is not very relevant. In order to validate the study, two alternative sub-samples were made, in which the results kept the same.
DOI: 10.6084/m9.figshare.7512131
title: Quality Determinants of Corporate Governance Practices of Brazilian Companies of Traded that Have Public Investment

description: ABSTRACT The adoption of good practices of corporate governance allows transparent management, diminishing the asymmetry of information and the agency conflict. This article investigates the determinants of the corporate governance quality on Brazilian companies with public investment. The sample of the research was constituted by 35 firms for the year 2005 and 34 firms for the year 2006, with public information available on CVM database. It was used econometric techniques of multiple linear regression with application of the ordinary least squares. The results show that the major part of the analyzed companies presents levels of governance above the average. Also, it is evidenced that the greater ownership concentration in the hands of a single shareholder influences positively the corporate governance index, as well as the leverage, tangibility, growth and age, impact negatively on the quality of governance practices.
DOI: 10.6084/m9.figshare.7512131.v1
title: Quality Determinants of Corporate Governance Practices of Brazilian Companies of Traded that Have Public Investment

description: ABSTRACT The adoption of good practices of corporate governance allows transparent management, diminishing the asymmetry of information and the agency conflict. This article investigates the determinants of the corporate governance quality on Brazilian companies with public investment. The sample of the research was constituted by 35 firms for the year 2005 and 34 firms for the year 2006, with public information available on CVM database. It was used econometric techniques of multiple linear regression with application of the ordinary least squares. The results show that the major part of the analyzed companies presents levels of governance above the average. Also, it is evidenced that the greater ownership concentration in the hands of a single shareholder influences positively the corporate governance index, as well as the leverage, tangibility, growth and age, impact negatively on the quality of governance practices.
DOI: 10.6084/m9.figshare.7511690.v1
title: Strategic Profiles in Brazil: a study of postal agents franchisees from the typology of Miles and Snow

description: ABSTRACT This paper consisted of a descriptive study in franchised postal agencies located in 110 municipalities of Minas Gerais. Its objective was to examine whether the strategic typology originally proposed by Miles and Snow (1978) and adapted by DeSarbo et al. (2005), was able to differentiate adaptation strategies of the sample. For this With this objective in mind we’ve made a survey in which data were collected through the questionnaire proposed by DeSarbo et al. (2005). These data were analyzed by descriptive statistics and cluster analysis, multivariate technique that allows the identification of similarities among the respondents. The study has investigated the differences between strategic profiles identified in the sample in relation to its strategic capabilities and their perceptions of environmental risks. The results indicated that the typology proposed by DeSarbo et al. (2005) is able to differentiate adaptation strategies of companies in a franchise network. Further test results allowed considering relevant and enriching way of investigation of strategic capabilities and environmental uncertainties of the method proposed by the authors.
DOI: 10.6084/m9.figshare.7511690
title: Strategic Profiles in Brazil: a study of postal agents franchisees from the typology of Miles and Snow

description: ABSTRACT This paper consisted of a descriptive study in franchised postal agencies located in 110 municipalities of Minas Gerais. Its objective was to examine whether the strategic typology originally proposed by Miles and Snow (1978) and adapted by DeSarbo et al. (2005), was able to differentiate adaptation strategies of the sample. For this With this objective in mind we’ve made a survey in which data were collected through the questionnaire proposed by DeSarbo et al. (2005). These data were analyzed by descriptive statistics and cluster analysis, multivariate technique that allows the identification of similarities among the respondents. The study has investigated the differences between strategic profiles identified in the sample in relation to its strategic capabilities and their perceptions of environmental risks. The results indicated that the typology proposed by DeSarbo et al. (2005) is able to differentiate adaptation strategies of companies in a franchise network. Further test results allowed considering relevant and enriching way of investigation of strategic capabilities and environmental uncertainties of the method proposed by the authors.
DOI: 10.6084/m9.figshare.7511867
title: Family Business: how family and ownership shapes business professionalization

description: ABSTRACT This article’s main purpose consists in showing how family and ownership cultures may influence the process of making a “well-performing” organization, based on an empirical study in family business in Brazil. The study aimed to find critical moments of company’s history and the focus was to compare critical moments with the three-dimension model of family business development proposed by Davis et al. (1996). Through facts sequence, research was organized so as to find how the process influenced company’s professionalization. The article concludes that family and its values and culture may impact on the evolution, and the first step to organize a company is to organize the family that leads the company.
DOI: 10.6084/m9.figshare.7511867.v1
title: Family Business: how family and ownership shapes business professionalization

description: ABSTRACT This article’s main purpose consists in showing how family and ownership cultures may influence the process of making a “well-performing” organization, based on an empirical study in family business in Brazil. The study aimed to find critical moments of company’s history and the focus was to compare critical moments with the three-dimension model of family business development proposed by Davis et al. (1996). Through facts sequence, research was organized so as to find how the process influenced company’s professionalization. The article concludes that family and its values and culture may impact on the evolution, and the first step to organize a company is to organize the family that leads the company.
DOI: 10.6084/m9.figshare.7677647
title: Tax Cost of Investment Projects: the case of ICMS credits

description: ABSTRACT This article discusses the impact on the profitability of firms under Complementary Law 102/2000 (which abrogated the Law 89/96 - Kandir Law) allowing the appropriation of ICMS credits, due to investment in fixed assets goods, at a ratio of 1 / 48 per month. The paper seeks to demonstrate how this new system - which resulted in the transformation of the ICMS as a value added tax (VAT) consumption-type to an income-type - leads to a loss of approximately 30% of the value of credits to be recovered and the effect it generates on the cost of investment and the profits for small, medium and large firms. From the methodological point of view, it is a descriptive and quantitative research, which proceeded in three stages. Initially, we have obtained estimated value of net sales and volume of investments, based on report Painel de Competitividade prepared by the Federação das Indústrias do Estado de São Paulo (Fiesp/Serasa). Based on this information, it was possible to obtain estimates of the factors of generation of debits and credits for ICMS, using the model Credit Control of Fixed Assets (CIAP). Finally, we have calculated three indicators: (i) present value of debt recovery/value of credits, (ii) present value of debt recovery / investment value, (iii) present value of debt recovery / sales profitability. We have conclude that the system introduced by Complementary Law 102/2000 implicates great opportunity cost for firms and that legislation should be reviewed from this perspective, aiming to ensure lower costs associated with investment projects.
DOI: 10.6084/m9.figshare.7677647.v1
title: Tax Cost of Investment Projects: the case of ICMS credits

description: ABSTRACT This article discusses the impact on the profitability of firms under Complementary Law 102/2000 (which abrogated the Law 89/96 - Kandir Law) allowing the appropriation of ICMS credits, due to investment in fixed assets goods, at a ratio of 1 / 48 per month. The paper seeks to demonstrate how this new system - which resulted in the transformation of the ICMS as a value added tax (VAT) consumption-type to an income-type - leads to a loss of approximately 30% of the value of credits to be recovered and the effect it generates on the cost of investment and the profits for small, medium and large firms. From the methodological point of view, it is a descriptive and quantitative research, which proceeded in three stages. Initially, we have obtained estimated value of net sales and volume of investments, based on report Painel de Competitividade prepared by the Federação das Indústrias do Estado de São Paulo (Fiesp/Serasa). Based on this information, it was possible to obtain estimates of the factors of generation of debits and credits for ICMS, using the model Credit Control of Fixed Assets (CIAP). Finally, we have calculated three indicators: (i) present value of debt recovery/value of credits, (ii) present value of debt recovery / investment value, (iii) present value of debt recovery / sales profitability. We have conclude that the system introduced by Complementary Law 102/2000 implicates great opportunity cost for firms and that legislation should be reviewed from this perspective, aiming to ensure lower costs associated with investment projects.
DOI: 10.6084/m9.figshare.7678094
title: Autorregulation in Decision Makining: the impact of choice object on the innovativeness

description: ABSTRACT This study examines the impact of the choice goals on the consumer’s innovativeness in categories of products that constantly suffer innovations. The contribution of this research is to analyze the behaviour of innovations adoption from the perspective of the Regulatory Focus Theory. The first stage of data collection was qualitative, exploratory in nature, in order to adjust the instrument to collect data for the second stage, with quantitative orientation, which was descriptive and in the form of a non-probability survey. From consumer’s ownership of attributes (basic, intermediate and advanced) it was generated a scoring system for targeting groups of consumers in "more innovative" and "less innovative" by the cluster analysis. The analysis of the proposed model was done by a structural equation modelling. Besides the evidence of the relationship between the promotion goals and prevention goals, were confirmed (directly and indirectly) the impact of the Evaluation Costs, Justifiability, Confidence and Regret on Innovativeness behaviour, resulting in differences between the groups. However, the impact of avoiding the negative emotions resulting from the choice was not registered significantly on innovativeness behaviour. These results refer to discussions about the context analysis and the theoretical implications of the impact on self-regulation on consumer’s choice behaviour.
DOI: 10.6084/m9.figshare.7678094.v1
title: Autorregulation in Decision Makining: the impact of choice object on the innovativeness

description: ABSTRACT This study examines the impact of the choice goals on the consumer’s innovativeness in categories of products that constantly suffer innovations. The contribution of this research is to analyze the behaviour of innovations adoption from the perspective of the Regulatory Focus Theory. The first stage of data collection was qualitative, exploratory in nature, in order to adjust the instrument to collect data for the second stage, with quantitative orientation, which was descriptive and in the form of a non-probability survey. From consumer’s ownership of attributes (basic, intermediate and advanced) it was generated a scoring system for targeting groups of consumers in "more innovative" and "less innovative" by the cluster analysis. The analysis of the proposed model was done by a structural equation modelling. Besides the evidence of the relationship between the promotion goals and prevention goals, were confirmed (directly and indirectly) the impact of the Evaluation Costs, Justifiability, Confidence and Regret on Innovativeness behaviour, resulting in differences between the groups. However, the impact of avoiding the negative emotions resulting from the choice was not registered significantly on innovativeness behaviour. These results refer to discussions about the context analysis and the theoretical implications of the impact on self-regulation on consumer’s choice behaviour.
DOI: 10.6084/m9.figshare.7678499
title: Brand uses for self alignment (footing) in social interactions

description: ABSTRACT There has been much debate concerning how consumption has become the core trigger for change within contemporary society. In this sense, it is believed that, in contemporary times, it is through consumption that identities are formed, emphasizing that it is not the consumed object that has the ability to express identities but what which it represents. Thus, it is possible to deduce that the consumption of brands is a mainstay of the construction of identities. Assuming the premise that the self is a social construction wrought in the otherness and that in social interactions this construction goes through a continuous process of alignment (footing) The present study aimed to understand how consumers align their self while turn to brands as symbolic resources. With this in mind, we have developed this exploratory study. For such, an ethnography of communication was undertaken through participant observation of people daily interaction of different social groups. Our results indicate the self alignment through twenty four brand activities. At the end, we analyze implications of our study for the academy as for the brand management.
DOI: 10.6084/m9.figshare.7678499.v1
title: Brand uses for self alignment (footing) in social interactions

description: ABSTRACT There has been much debate concerning how consumption has become the core trigger for change within contemporary society. In this sense, it is believed that, in contemporary times, it is through consumption that identities are formed, emphasizing that it is not the consumed object that has the ability to express identities but what which it represents. Thus, it is possible to deduce that the consumption of brands is a mainstay of the construction of identities. Assuming the premise that the self is a social construction wrought in the otherness and that in social interactions this construction goes through a continuous process of alignment (footing) The present study aimed to understand how consumers align their self while turn to brands as symbolic resources. With this in mind, we have developed this exploratory study. For such, an ethnography of communication was undertaken through participant observation of people daily interaction of different social groups. Our results indicate the self alignment through twenty four brand activities. At the end, we analyze implications of our study for the academy as for the brand management.
DOI: 10.6084/m9.figshare.7511540
title: Internal Labour Market as Factor in the Career Success Perceived by an Engineer

description: ABSTRACT The phenomenon of the global crisis in both the financial energy sectors as well as the emergence of new technologies companies consider their success or failure depending on the ability to respond quickly to opportunities in their competitive environment. This competitiveness is found especially in the capacity of their technical professionals. On the other hand career is characterized as protean, boundaryless and directed mainly by the individual. Given this scenario, organizations should organize an internal labor market to attract, develop and retain talent. The purpose of this research is to study the impact of internal labour market and subjective career success perceived by engineers in organizations. For the study a survey was conducted via email to 1135 graduates with a response rate of 89.07%. Structural equations were then applied to identify relationships. The results show a positive relationship between internal labour market and subjective career success perceived by engineers working in the organization. The conclusions of the study can help engineers and companies to drive the careers of these knowledge workers as a way to help them to be happier and help their companies to have more dynamic and proactive engineers. At the same time, educational institutions with engineering programs will gain a better understanding of an engineer’s career, and will be able to use this knowledge to review the effectiveness of their educational programs
DOI: 10.6084/m9.figshare.7511540.v1
title: Internal Labour Market as Factor in the Career Success Perceived by an Engineer

description: ABSTRACT The phenomenon of the global crisis in both the financial energy sectors as well as the emergence of new technologies companies consider their success or failure depending on the ability to respond quickly to opportunities in their competitive environment. This competitiveness is found especially in the capacity of their technical professionals. On the other hand career is characterized as protean, boundaryless and directed mainly by the individual. Given this scenario, organizations should organize an internal labor market to attract, develop and retain talent. The purpose of this research is to study the impact of internal labour market and subjective career success perceived by engineers in organizations. For the study a survey was conducted via email to 1135 graduates with a response rate of 89.07%. Structural equations were then applied to identify relationships. The results show a positive relationship between internal labour market and subjective career success perceived by engineers working in the organization. The conclusions of the study can help engineers and companies to drive the careers of these knowledge workers as a way to help them to be happier and help their companies to have more dynamic and proactive engineers. At the same time, educational institutions with engineering programs will gain a better understanding of an engineer’s career, and will be able to use this knowledge to review the effectiveness of their educational programs
DOI: 10.6084/m9.figshare.7678358.v1
title: Presence of Potential Contingency of the Government in the Attitudes Adopted by UG’s Managers

description: ABSTRACT The objective of this research was to assess of the contingency reflexes of Brazilian Central Government on the management of the Management Units - MU. The representation model assumed that the reflexes take place under the form of shortcuts adopted by managers in order to make budget execution feasible. This is a descriptive research of a qualitative nature, which was performed by gathering, handling, and interpreting data from court proceedings in the Federal Audit Court - TCU on the annual account audits of the UGs in Direct Government Bodies, Autonomous Institutions, and Foundations located in the State of São Paulo. Data analysis was based on a content analyzing procedure that involved selecting documents, listing assumptions and measuring indicators, as well as employing the Chi-square test for a statistical assessment of the research assumptions. The results have shown that there is a variety of creative actions and that it is possible to identify them according to the management area, there is also a diversified incidence of such creative actions among management areas, affecting indiscriminately the following areas: budgeting, finance, assets and property, personnel, provision of goods and services, and operations.