cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.14321253
title: Optimal Tax Theory: Its Contributions to the Brazilian Reality

description: ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
DOI: 10.6084/m9.figshare.14321253.v1
title: Optimal Tax Theory: Its Contributions to the Brazilian Reality

description: ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
DOI: 10.6084/m9.figshare.14321367
title: Operation Car Wash: Impacts on the Executives' Liability Insurance Market

description: ABSTRACT Context: triggered in 2014, the Car Wash Operation (CWO) belongs to a process of changing the legal context, in the sense of greater responsibility and penalization of public and private companies’ decision makers for acts practiced in the exercise of their functions, object of the Directors’ and Officers’ liability insurance coverage (D&O). Objective: to evaluate the relationship between the growth in the revenues of D&O insurance premiums and the developments of the OCW in Brazil, under the hypothesis of a change in the perception of economic agents exposed to risks covered by D&O insurance, in a process known as probability updating. Methods: official monthly data for all active insurers, arranged longitudinally between 2003 and 2017, and using two-stage regression method for panel data. Results: the OCW had a positive effect not only to the probability of offering this type of insurance, but also to increase the volume of D&O premiums; these results are consistent with the probability-updating hypothesis. Conclusion: the OCW resulted in an increase in revenues of D&O premiums, but there was a negative relationship between OCW and the entire insurance market, suggesting significance of this operation in the sector retraction observed since its outbreak.
DOI: 10.6084/m9.figshare.14321367.v1
title: Operation Car Wash: Impacts on the Executives' Liability Insurance Market

description: ABSTRACT Context: triggered in 2014, the Car Wash Operation (CWO) belongs to a process of changing the legal context, in the sense of greater responsibility and penalization of public and private companies’ decision makers for acts practiced in the exercise of their functions, object of the Directors’ and Officers’ liability insurance coverage (D&O). Objective: to evaluate the relationship between the growth in the revenues of D&O insurance premiums and the developments of the OCW in Brazil, under the hypothesis of a change in the perception of economic agents exposed to risks covered by D&O insurance, in a process known as probability updating. Methods: official monthly data for all active insurers, arranged longitudinally between 2003 and 2017, and using two-stage regression method for panel data. Results: the OCW had a positive effect not only to the probability of offering this type of insurance, but also to increase the volume of D&O premiums; these results are consistent with the probability-updating hypothesis. Conclusion: the OCW resulted in an increase in revenues of D&O premiums, but there was a negative relationship between OCW and the entire insurance market, suggesting significance of this operation in the sector retraction observed since its outbreak.
DOI: 10.6084/m9.figshare.14321369
title: São Felipe Hospital: Capacity Management Challenge in a Hospital Emergency

description: ABSTRACT In July 2017, the board of directors of Hospital São Felipe, a traditional hospital located in Minas Gerais, met to discuss the results of the satisfaction survey conducted at the hospital, where it was clear there was great customer dissatisfaction with the emergency service. In the previous year, the hospital emergency service received, on average, about 6,300 patients a month, divided in three specialties: general clinic, orthopedics, and ophthalmology. The director of emergency services had twenty days to submit a plan of action to address the problems identified in the emergency area, particularly those related to the waiting lines: wait time, lack of comfort, inattention of employees, and so on. The first action taken by the director was to collect data that would enable him to analyze wait times during the process: What time did the patient arrive at the emergency service? How long the patient waited to be attended by the receptionist? How long the patient waited for triage? and so on. With these data, he believed that he would have a better understanding of the process flow and would be able to propose solutions to the problem of waiting lines in the emergency area. The case was written with the educational goal of working with the concept of capacity management in services and with ways to deal with the demand variability, especially in high-touch and unpredictable services, as in the case of an emergency service.
DOI: 10.6084/m9.figshare.14321369.v1
title: São Felipe Hospital: Capacity Management Challenge in a Hospital Emergency

description: ABSTRACT In July 2017, the board of directors of Hospital São Felipe, a traditional hospital located in Minas Gerais, met to discuss the results of the satisfaction survey conducted at the hospital, where it was clear there was great customer dissatisfaction with the emergency service. In the previous year, the hospital emergency service received, on average, about 6,300 patients a month, divided in three specialties: general clinic, orthopedics, and ophthalmology. The director of emergency services had twenty days to submit a plan of action to address the problems identified in the emergency area, particularly those related to the waiting lines: wait time, lack of comfort, inattention of employees, and so on. The first action taken by the director was to collect data that would enable him to analyze wait times during the process: What time did the patient arrive at the emergency service? How long the patient waited to be attended by the receptionist? How long the patient waited for triage? and so on. With these data, he believed that he would have a better understanding of the process flow and would be able to propose solutions to the problem of waiting lines in the emergency area. The case was written with the educational goal of working with the concept of capacity management in services and with ways to deal with the demand variability, especially in high-touch and unpredictable services, as in the case of an emergency service.
DOI: 10.6084/m9.figshare.14321372
title: Driving Business Models Toward Sustainability in Arctic Nature Tourism

description: ABSTRACT Context: research into sustainability as a highly debated concept has become widespread and given rise to a diverse and interesting arena in the management literature in which the relevance of business models is extensively acknowledged. Objective: by integrating sustainability into the business model concept, this study attempts to determine how business models are driven toward sustainability. Methods: a qualitative multiple-case approach is applied to scrutinize five small/micro companies offering nature-based activities in Arctic Norway. Results: four internal and six external drivers are found crucial to incorporating sustainability in business models. Conclusion: the findings contribute to the field of sustainable business models by deepening the understanding of how specific internal and external drivers operate across different business models. Moreover, business models are driven toward sustainability differently, depending on the extent to which sustainability is embedded into them.
DOI: 10.6084/m9.figshare.14321370
title: Bia Brazil: Activewear Made in Brazil to the World

description: ABSTRACT This teaching case presents the company Bia Brazil, one of the leading Brazilian exporters of activewear, founded in 1994 by a former gymnast, Beatriz, with websites in Portuguese, English, and Spanish. In 1996, the first exports to Costa Rica took place. Over the years, the company has expanded its sales to over 40 countries. The company seeks the constant offer of new products that meet the requirements and demands of each country. Despite its international growth, the company’s presence in the Brazilian market remains small. There have been two failed attempts at physical stores, and although it continues with only online sales in the domestic market, the entrepreneur seeks a model to grow inside Brazil. We recommend the use of the case in courses related to internationalization, more specifically to International New Ventures and Born Globals. Some connections with other classes can be made and are recommended with the case analysis.
DOI: 10.6084/m9.figshare.14321372.v1
title: Driving Business Models Toward Sustainability in Arctic Nature Tourism

description: ABSTRACT Context: research into sustainability as a highly debated concept has become widespread and given rise to a diverse and interesting arena in the management literature in which the relevance of business models is extensively acknowledged. Objective: by integrating sustainability into the business model concept, this study attempts to determine how business models are driven toward sustainability. Methods: a qualitative multiple-case approach is applied to scrutinize five small/micro companies offering nature-based activities in Arctic Norway. Results: four internal and six external drivers are found crucial to incorporating sustainability in business models. Conclusion: the findings contribute to the field of sustainable business models by deepening the understanding of how specific internal and external drivers operate across different business models. Moreover, business models are driven toward sustainability differently, depending on the extent to which sustainability is embedded into them.
DOI: 10.6084/m9.figshare.14321370.v1
title: Bia Brazil: Activewear Made in Brazil to the World

description: ABSTRACT This teaching case presents the company Bia Brazil, one of the leading Brazilian exporters of activewear, founded in 1994 by a former gymnast, Beatriz, with websites in Portuguese, English, and Spanish. In 1996, the first exports to Costa Rica took place. Over the years, the company has expanded its sales to over 40 countries. The company seeks the constant offer of new products that meet the requirements and demands of each country. Despite its international growth, the company’s presence in the Brazilian market remains small. There have been two failed attempts at physical stores, and although it continues with only online sales in the domestic market, the entrepreneur seeks a model to grow inside Brazil. We recommend the use of the case in courses related to internationalization, more specifically to International New Ventures and Born Globals. Some connections with other classes can be made and are recommended with the case analysis.
DOI: 10.6084/m9.figshare.14321376.v1
title: A Surge toward a Sustainable Future: Organizational Change and Transformational Vision by an Oil and Gas Company

description: ABSTRACT Context: reflecting the call being made by the United Nations to solve our current climate challenges and reduce companies’ CO2 emissions, there is a strong need for large corporations to not only employ the terminology of sustainable transitions, but to implement strategies and select new alternative sustainable solutions. Objective: this study fills a gap in the literature by developing and validating a model that helps researchers understand the factors that enable a large corporation undergoing a sustainable transition to select its new sustainable practices. The developed model used theories of sustainability transition and institutional theory with three pillars (regulative, normative, and cognitive) in order to help understand the nature of the company’s innovation selection criteria. Method: survey-based research was carried out among an oil and gas company’s employees, and structural equation modeling was used to test the model fit, validate the survey, and test the hypotheses. Results: the results showed that normative and regulative pillars play the main role in selecting renewable energy activities as a first step toward the company’s sustainable future. Conclusion: the findings provide researchers with a valuable model for understanding the main criteria for selecting new sustainable projects in established companies.
DOI: 10.6084/m9.figshare.14321376
title: A Surge toward a Sustainable Future: Organizational Change and Transformational Vision by an Oil and Gas Company

description: ABSTRACT Context: reflecting the call being made by the United Nations to solve our current climate challenges and reduce companies’ CO2 emissions, there is a strong need for large corporations to not only employ the terminology of sustainable transitions, but to implement strategies and select new alternative sustainable solutions. Objective: this study fills a gap in the literature by developing and validating a model that helps researchers understand the factors that enable a large corporation undergoing a sustainable transition to select its new sustainable practices. The developed model used theories of sustainability transition and institutional theory with three pillars (regulative, normative, and cognitive) in order to help understand the nature of the company’s innovation selection criteria. Method: survey-based research was carried out among an oil and gas company’s employees, and structural equation modeling was used to test the model fit, validate the survey, and test the hypotheses. Results: the results showed that normative and regulative pillars play the main role in selecting renewable energy activities as a first step toward the company’s sustainable future. Conclusion: the findings provide researchers with a valuable model for understanding the main criteria for selecting new sustainable projects in established companies.
DOI: 10.6084/m9.figshare.14321378.v1
title: Sustainable Business Models in a Challenging Context: The Amana Katu Case

description: ABSTRACT Context: the Brazilian Amazon region has the largest hydrographic basin in the world. However, even with such abundance, a good part of the population does not have access to quality water in their daily lives. In order to change that reality, a social business called Amana Katu created an innovative sustainable business model based on the principles of circular economy, built through partnerships with NGOs, corporations, government, and universities. Objective: this study aims to understand how sustainable business models can be co-created in challenging contexts. Methods: based on a qualitative case study, data was collected in three phases, from primary and secondary sources over three years, and analyzed following content analysis procedures. Results: the business model is based on different principles of circular economy, and the business co-creation process, based on partnerships with different stakeholders, was fundamental for the generation of value and impact associated with the three dimensions of sustainability. Conclusions: these results contribute to theory for a better understanding of the creation and development of SBMs in challenging contexts. In this kind of context, co-creation processes and a deep relationship with stakeholders have a unique function, and collaborate to create successful initiatives.
DOI: 10.6084/m9.figshare.14321378
title: Sustainable Business Models in a Challenging Context: The Amana Katu Case

description: ABSTRACT Context: the Brazilian Amazon region has the largest hydrographic basin in the world. However, even with such abundance, a good part of the population does not have access to quality water in their daily lives. In order to change that reality, a social business called Amana Katu created an innovative sustainable business model based on the principles of circular economy, built through partnerships with NGOs, corporations, government, and universities. Objective: this study aims to understand how sustainable business models can be co-created in challenging contexts. Methods: based on a qualitative case study, data was collected in three phases, from primary and secondary sources over three years, and analyzed following content analysis procedures. Results: the business model is based on different principles of circular economy, and the business co-creation process, based on partnerships with different stakeholders, was fundamental for the generation of value and impact associated with the three dimensions of sustainability. Conclusions: these results contribute to theory for a better understanding of the creation and development of SBMs in challenging contexts. In this kind of context, co-creation processes and a deep relationship with stakeholders have a unique function, and collaborate to create successful initiatives.
DOI: 10.6084/m9.figshare.14321379
title: Sustainable Business Models: A Systematic Review of Approaches and Challenges in Manufacturing

description: ABSTRACT Objective: there is an ongoing need for businesses to strive to maintain ideals within environmental, economic, and social values - commonly known as the triple bottom line. Manufacturing as a sector has advanced drastically and the literature on sustainable business models in this sector has emerged. The purpose of this paper is to analyze sustainable business models in manufacturing and the approaches and challenges faced in creating and implementing them. Methods: this paper uses a systematic approach to review the literature. We identify sustainable business models and classify them within different industry areas while strategies and challenges emerge from the literature. Results: the findings indicate that there is some empirical work done in investigating the social and environmental dimensions of sustainability in manufacturing. Overall, there is an ongoing transition to sustainable business models in varying divisions of industry. However, the creation and delivery of sustainable economic value is still unexplored. Conclusions: the research provides insight to researchers and practitioners on how organizations implement sustainability while delivering value to their stakeholders. It also provides new avenues for conducting research in unexplored strategies of sustainable business modeling.
DOI: 10.6084/m9.figshare.14321379.v1
title: Sustainable Business Models: A Systematic Review of Approaches and Challenges in Manufacturing

description: ABSTRACT Objective: there is an ongoing need for businesses to strive to maintain ideals within environmental, economic, and social values - commonly known as the triple bottom line. Manufacturing as a sector has advanced drastically and the literature on sustainable business models in this sector has emerged. The purpose of this paper is to analyze sustainable business models in manufacturing and the approaches and challenges faced in creating and implementing them. Methods: this paper uses a systematic approach to review the literature. We identify sustainable business models and classify them within different industry areas while strategies and challenges emerge from the literature. Results: the findings indicate that there is some empirical work done in investigating the social and environmental dimensions of sustainability in manufacturing. Overall, there is an ongoing transition to sustainable business models in varying divisions of industry. However, the creation and delivery of sustainable economic value is still unexplored. Conclusions: the research provides insight to researchers and practitioners on how organizations implement sustainability while delivering value to their stakeholders. It also provides new avenues for conducting research in unexplored strategies of sustainable business modeling.
DOI: 10.6084/m9.figshare.14321382
title: Holy House or New Blood? Tink’s Succession Case

description: ABSTRACT This teaching case aims to promote a reflection on the succession process of Tink, a family paint industry, composed of seven family nuclei, located in the municipality of Panambi, state of Rio Grande do Sul. In 2018, the company had been on the market for two decades, and Pedro, the CEO since 2009, informed the partners that he would leave the management in a period of two years. The managing partners defended internal succession and bet mainly on maintaining the company’s culture. The partners that did not work in the company, on the other hand, defended external succession, since they did not identify, in the current team, the profile apt to occupy Pedro’s chair. Thus, it was necessary to discuss the possibilities of succession, considering the divergent positioning of the partners. For this case, it is proposed that students put themselves in Pedro’s place, in order to provide them with a debate about the advantages and disadvantages of internal and external succession for Tink. It is proposed that the case be used in undergraduate and graduate lato sensu courses in the field of Management, in disciplines of Organizational Strategies and People Management that focus on succession in family businesses, management skills, and the maintenance of culture.