cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20026358
title: RECENT DEVELOPMENTS OF RISK DISCLOSURE FACTORS IN ACCOUNTING INFORMATION: AN ANALYSIS OF BRAZILIAN TELECOMMUNICATIONS COMPANIES

description: ABSTRACT The growing volatility of markets as of the 1970’s raised great interest in financial risks. However, global risk management has hardly been addressed at the present time. That has been a concern on the part of capital markets regulatory agencies as well, Fasb and SEC in particular, which have set forth specific regulations for the disclosure of information on financial and non-financial risks as a way to improve market disclosure. The purpose of this paper is to assess the disclosure level of financial and non-financial risks information as addressed by the 20-F accounting statements of Telecommunications companies in the year 2000 and 2001. The ongoing disclosure of such information is a contribution for market effectiveness as defined by Fama (1970). The present study is predominantly exploratory, based on documental analysis methodology, and involves the reading of accounting statements of selected companies, risk factors classification after Jorion (2000), and data analysis based on risk factors according to information level classification, which is to say risk evidence level, particularly the impacts that are likely to affect the future of business. Although partial, the assumptions found in this article may lead to some reflection on financial and non-financial disclosure quality differences, as well as to a discussion on the cultural and strategic aspects that lead business administrators to distinctive decisions when faced with disclosure of risk factors, in addition to the relevance of risk disclosure as contributor for market effectiveness.
DOI: 10.6084/m9.figshare.20026358.v1
title: RECENT DEVELOPMENTS OF RISK DISCLOSURE FACTORS IN ACCOUNTING INFORMATION: AN ANALYSIS OF BRAZILIAN TELECOMMUNICATIONS COMPANIES

description: ABSTRACT The growing volatility of markets as of the 1970’s raised great interest in financial risks. However, global risk management has hardly been addressed at the present time. That has been a concern on the part of capital markets regulatory agencies as well, Fasb and SEC in particular, which have set forth specific regulations for the disclosure of information on financial and non-financial risks as a way to improve market disclosure. The purpose of this paper is to assess the disclosure level of financial and non-financial risks information as addressed by the 20-F accounting statements of Telecommunications companies in the year 2000 and 2001. The ongoing disclosure of such information is a contribution for market effectiveness as defined by Fama (1970). The present study is predominantly exploratory, based on documental analysis methodology, and involves the reading of accounting statements of selected companies, risk factors classification after Jorion (2000), and data analysis based on risk factors according to information level classification, which is to say risk evidence level, particularly the impacts that are likely to affect the future of business. Although partial, the assumptions found in this article may lead to some reflection on financial and non-financial disclosure quality differences, as well as to a discussion on the cultural and strategic aspects that lead business administrators to distinctive decisions when faced with disclosure of risk factors, in addition to the relevance of risk disclosure as contributor for market effectiveness.
DOI: 10.6084/m9.figshare.20026361
title: INTERNAL FACTORS OF ATTRACTION TO THE WEB SITES: WHAT THE ADMINISTRATION STUDENTS PREFER?

description: ABSTRACT The successful web site attracts the consumer, makes him remain for a longer time and come back repeatedly. The internal attraction factors can help the organizations to create a successful web site. The main goal of this research is to identify the importance attributed by a group of business administration students to the internal attraction factors to the web sites identified in the literature review. The adopted research method was an exploratory survey. As the main result, we identify the internal attraction factors considered important by the respondents. These were language, reading easiness, download speed, up-to-date, researches, permanent access, security, and catalog of products.
DOI: 10.6084/m9.figshare.20026361.v1
title: INTERNAL FACTORS OF ATTRACTION TO THE WEB SITES: WHAT THE ADMINISTRATION STUDENTS PREFER?

description: ABSTRACT The successful web site attracts the consumer, makes him remain for a longer time and come back repeatedly. The internal attraction factors can help the organizations to create a successful web site. The main goal of this research is to identify the importance attributed by a group of business administration students to the internal attraction factors to the web sites identified in the literature review. The adopted research method was an exploratory survey. As the main result, we identify the internal attraction factors considered important by the respondents. These were language, reading easiness, download speed, up-to-date, researches, permanent access, security, and catalog of products.
DOI: 10.6084/m9.figshare.20026363
title: RISK BASED THIRD PARTY MAINTENANCE CONTRACTS: ANALYZING EXPECTATIONS OF THE INDUSTRIAL SECTOR AND SERVICE PROVIDERS

description: ABSTRACT The objective of this paper is to evaluate the forms of industrial maintenance contract currently practiced in Brazil and to identify elements that must be considered in the elaboration of a contract based on performance, with variable remuneration and clauses concerning risk, under the perspective of industries and service suppliers. The methodology is based on analysis of the results of research through surveys by questionnaire, carried through to the key managers of maintenance of large industrial groups and with executives of the companies providing industrial maintenance service. After an initial sequencing of the perceived causes for current problems, the work considers a list of critical factors of success for a performance based maintenance contract. With the identification and implementation of these elements in a new risk-based maintenance contract model, it may be possible to minimize commercial and operational problems that currently represent obstacles to success to the outsourcing of maintenance in industrial plants, particularly in Brazil. The study it is of special interest for other emergent economies where maintenance contracts of the risk modality are gradually being implanted.
DOI: 10.6084/m9.figshare.20026363.v1
title: RISK BASED THIRD PARTY MAINTENANCE CONTRACTS: ANALYZING EXPECTATIONS OF THE INDUSTRIAL SECTOR AND SERVICE PROVIDERS

description: ABSTRACT The objective of this paper is to evaluate the forms of industrial maintenance contract currently practiced in Brazil and to identify elements that must be considered in the elaboration of a contract based on performance, with variable remuneration and clauses concerning risk, under the perspective of industries and service suppliers. The methodology is based on analysis of the results of research through surveys by questionnaire, carried through to the key managers of maintenance of large industrial groups and with executives of the companies providing industrial maintenance service. After an initial sequencing of the perceived causes for current problems, the work considers a list of critical factors of success for a performance based maintenance contract. With the identification and implementation of these elements in a new risk-based maintenance contract model, it may be possible to minimize commercial and operational problems that currently represent obstacles to success to the outsourcing of maintenance in industrial plants, particularly in Brazil. The study it is of special interest for other emergent economies where maintenance contracts of the risk modality are gradually being implanted.
DOI: 10.5281/zenodo.6623442
title: Magnetic Soft Robotic Bladder for Assisted Urination.

description: Dataset
DOI: 10.6084/m9.figshare.20026378
title: ANALYSIS OF EMPIRICAL QUALITATIVE ARTICLES ON METHODS, TECHNIQUES, AND TOOLS FOR INNOVATION

description: ABSTRACT Innovation has been regarded as a crucial element to create long-term competitive advantage in companies. However, encouraging and supporting the innovation process still remains a challenge. In turn, the effective use of methods, techniques, and tools for innovation may be a significant factor to support the innovation management process, increasing its chances of success. Thus, this study consisted in a qualitative analysis of empirical articles related to diffusion and adoption of innovation methods, tools, and techniques. The articles analyzed herein were obtained through a systematic search conducted through 2 databases: Scopus and Web of Science. This systematic search consisted of 7 steps: identification of keywords; search in the databases; filtering of publications; standardization; classification of articles; inclusion of relevant publications; analysis of articles. As a result, we obtained a corpus with ten publications (nine fully available and 1 only as an abstract), where, initially, the main articles, authors, countries, and journals that have published more and the more frequently used keywords were identified. Later, through the analysis, an overview of the empirical qualitative investigations related to the theme was obtained, given the importance of MTF-I for the innovation process of companies. It is noteworthy that there are still few papers addressing this theme with the approach chosen in this research, and the results are not converging. There was a great diversity of methods, techniques, and tools for innovation used by the companies studied. Yet, we found that the use of MTF-I is significant to increase competitiveness and they are mainly used to solve problems in organizations. The need for further studies aimed to systematize decision making about the choice of an MTF-I for a particular organizational context was noticed. Thus, it is expected that this paper can serve as a basis for future research on the theme.
DOI: 10.6084/m9.figshare.20026378.v1
title: ANALYSIS OF EMPIRICAL QUALITATIVE ARTICLES ON METHODS, TECHNIQUES, AND TOOLS FOR INNOVATION

description: ABSTRACT Innovation has been regarded as a crucial element to create long-term competitive advantage in companies. However, encouraging and supporting the innovation process still remains a challenge. In turn, the effective use of methods, techniques, and tools for innovation may be a significant factor to support the innovation management process, increasing its chances of success. Thus, this study consisted in a qualitative analysis of empirical articles related to diffusion and adoption of innovation methods, tools, and techniques. The articles analyzed herein were obtained through a systematic search conducted through 2 databases: Scopus and Web of Science. This systematic search consisted of 7 steps: identification of keywords; search in the databases; filtering of publications; standardization; classification of articles; inclusion of relevant publications; analysis of articles. As a result, we obtained a corpus with ten publications (nine fully available and 1 only as an abstract), where, initially, the main articles, authors, countries, and journals that have published more and the more frequently used keywords were identified. Later, through the analysis, an overview of the empirical qualitative investigations related to the theme was obtained, given the importance of MTF-I for the innovation process of companies. It is noteworthy that there are still few papers addressing this theme with the approach chosen in this research, and the results are not converging. There was a great diversity of methods, techniques, and tools for innovation used by the companies studied. Yet, we found that the use of MTF-I is significant to increase competitiveness and they are mainly used to solve problems in organizations. The need for further studies aimed to systematize decision making about the choice of an MTF-I for a particular organizational context was noticed. Thus, it is expected that this paper can serve as a basis for future research on the theme.
DOI: 10.6084/m9.figshare.20026388
title: SOCIAL VALUE ORIENTATION, VALUES SYSTEM AND COOPERATIVE BEHAVIOR: AN EXPERIMENTAL STUDY

description: ABSTRACT Purpose: This study aimed to understand the relationship between the social value orientation of the individual and Schwartz's human value theory, as well as to understand the relationship of these models with cooperative behavior of the individual under different regulatory environments (the existence or inexistence of external control). Originality/gap/relevance/implications: Although both models are featured in their respective fields, little has been done in order to find points of convergence between them. Thus, this line of research would facilitate not only the dialogue between two formally separate research traditions, but also improve our understanding of the effects of values and preferences on the cooperative behavior of the individual. Key methodological aspects: Data were collected using the Schwartz PVQ-21 scale, SVO Slider decomposed games and applying a principal-agent game in an experimental research environment. Summary of key results: Results indicate that SVO social types differ mainly in the importance attributed to power and achievement values. Furthermore, results support the argument that cooperation of pro-social type is based on the intrinsic motivation to equalize outcomes, being, therefore, less sensitive to external controls. In contrast, pro-self cooperative behavior, based on maximizing individual outcome, relies more on the existence of external restrictions. Key considerations/conclusions: Results show that SVO social types differ in their priority of values and, therefore, the individual's value system may help to explain partially the individual's propensity to cooperate.
DOI: 10.6084/m9.figshare.20026388.v1
title: SOCIAL VALUE ORIENTATION, VALUES SYSTEM AND COOPERATIVE BEHAVIOR: AN EXPERIMENTAL STUDY

description: ABSTRACT Purpose: This study aimed to understand the relationship between the social value orientation of the individual and Schwartz's human value theory, as well as to understand the relationship of these models with cooperative behavior of the individual under different regulatory environments (the existence or inexistence of external control). Originality/gap/relevance/implications: Although both models are featured in their respective fields, little has been done in order to find points of convergence between them. Thus, this line of research would facilitate not only the dialogue between two formally separate research traditions, but also improve our understanding of the effects of values and preferences on the cooperative behavior of the individual. Key methodological aspects: Data were collected using the Schwartz PVQ-21 scale, SVO Slider decomposed games and applying a principal-agent game in an experimental research environment. Summary of key results: Results indicate that SVO social types differ mainly in the importance attributed to power and achievement values. Furthermore, results support the argument that cooperation of pro-social type is based on the intrinsic motivation to equalize outcomes, being, therefore, less sensitive to external controls. In contrast, pro-self cooperative behavior, based on maximizing individual outcome, relies more on the existence of external restrictions. Key considerations/conclusions: Results show that SVO social types differ in their priority of values and, therefore, the individual's value system may help to explain partially the individual's propensity to cooperate.
DOI: 10.6084/m9.figshare.20026389
title: COMPETITIVE FACTORS AFFECTING INTERNATIONAL DIRECT INVESTMENTS IN BRAZIL

description: ABSTRACT Purpose: To explore, describe and explain the relationship between the disposition of an international investor to invest in Brazil and the country´s competitive environment, in order to identify the existing relevant factorswhich stimulate investments. Originality/gap/relevance/implications: It states in the fact that it applies a multivariate analysis in order to establish and explain the relationship among several quantitative variables. Key methodological aspects: The identification of such relations came from the application of a canonical analysis between the FDI as inbound flow and accumulation, and a series of explicative variables, representative of the Brazilian competitive environment. The data from 1997 to 2011 came from national and international sources. Summary of key results: The output shows a strong correlation between the FDI in Brazil and some indicators of the country's competitive environment. Key considerations/conclusions: We established a strong correlation between the FDI and the Brazilian competitive environment, demonstrated through the two canonical functions generated. The relevant explicative variables which stimulated FDI in Brazil are the well-being of the society, the labor productivity and the imports. The paper offers a simple tool for the previous analysis of the process of the decision making regarding investment.
DOI: 10.6084/m9.figshare.20026389.v1
title: COMPETITIVE FACTORS AFFECTING INTERNATIONAL DIRECT INVESTMENTS IN BRAZIL

description: ABSTRACT Purpose: To explore, describe and explain the relationship between the disposition of an international investor to invest in Brazil and the country´s competitive environment, in order to identify the existing relevant factorswhich stimulate investments. Originality/gap/relevance/implications: It states in the fact that it applies a multivariate analysis in order to establish and explain the relationship among several quantitative variables. Key methodological aspects: The identification of such relations came from the application of a canonical analysis between the FDI as inbound flow and accumulation, and a series of explicative variables, representative of the Brazilian competitive environment. The data from 1997 to 2011 came from national and international sources. Summary of key results: The output shows a strong correlation between the FDI in Brazil and some indicators of the country's competitive environment. Key considerations/conclusions: We established a strong correlation between the FDI and the Brazilian competitive environment, demonstrated through the two canonical functions generated. The relevant explicative variables which stimulated FDI in Brazil are the well-being of the society, the labor productivity and the imports. The paper offers a simple tool for the previous analysis of the process of the decision making regarding investment.
DOI: 10.6084/m9.figshare.5792442
title: INNOVATION IN A RELIGIOUS ENVIRONMENT: ESTABLISHING AN INTER-ORGANIZATIONAL NETWORK ORIENTED TO THE ISLAMIC MARKET

description: ABSTRACT Purpose: Understand the generation of innovation in a religious environment subject to the requirements of Islamic precepts. Brazil stands out in terms of its exports to the Middle East, particularly for items such as Halal chicken, produced according to Islamic precepts. For such business to be viable, an innovative network has emerged, with actors organizing their activities around religious precepts. Originality/gap/relevance/implications: Management of business product and processes is preponderantly oriented towards efficiency and productivity (e.g. cost reduction). Notwithstanding, they must comply to additional demands in supply networks where religion plays a major role. Key methodological aspects: Documentary research, exploratory interviews with key respondents at the strategic level, non-participant observation of workplaces and production lines. Summary of key results: Actors are linked to the network by a common goal, both economic and social, mobilized by institutionalized rules and religious principles in the network. Product and process changes are subject to compulsory religious rules, and no change may occur if not aligned to ancient practiced beliefs. Key considerations/conclusions: Knowledge transfer and innovation are intertwined with religious rules, guiding product and process changes for both Muslim and non-Muslim network actors. New business approaches, however great their benefits in terms of productivity and conferring excellence, need the approval of religious leaders who interpret such innovation, judging the case for acceptance based on the precepts of the Qur'an, i.e. whether the practice is lawful or Halal.
DOI: 10.6084/m9.figshare.5792442.v1
title: INNOVATION IN A RELIGIOUS ENVIRONMENT: ESTABLISHING AN INTER-ORGANIZATIONAL NETWORK ORIENTED TO THE ISLAMIC MARKET

description: ABSTRACT Purpose: Understand the generation of innovation in a religious environment subject to the requirements of Islamic precepts. Brazil stands out in terms of its exports to the Middle East, particularly for items such as Halal chicken, produced according to Islamic precepts. For such business to be viable, an innovative network has emerged, with actors organizing their activities around religious precepts. Originality/gap/relevance/implications: Management of business product and processes is preponderantly oriented towards efficiency and productivity (e.g. cost reduction). Notwithstanding, they must comply to additional demands in supply networks where religion plays a major role. Key methodological aspects: Documentary research, exploratory interviews with key respondents at the strategic level, non-participant observation of workplaces and production lines. Summary of key results: Actors are linked to the network by a common goal, both economic and social, mobilized by institutionalized rules and religious principles in the network. Product and process changes are subject to compulsory religious rules, and no change may occur if not aligned to ancient practiced beliefs. Key considerations/conclusions: Knowledge transfer and innovation are intertwined with religious rules, guiding product and process changes for both Muslim and non-Muslim network actors. New business approaches, however great their benefits in terms of productivity and conferring excellence, need the approval of religious leaders who interpret such innovation, judging the case for acceptance based on the precepts of the Qur'an, i.e. whether the practice is lawful or Halal.