Pub Date : 2020-05-22DOI: 10.22279/navus.2020.v10.p01-14.1194
Evelin Panis Gil, Lenoir Hoeckesfeld, Luiz Fernando Cal da Silva, Christiane Mendes Drozdek Pereira
Faced with a competitive economic scenario, organizations use Training and Development (T&D) techniques to increase the performance of people, develop skills and acquire new knowledge that aim to increase the satisfaction of their human capital, preparing them for the challenges and changes that may occur in the social and work environment. This article sought to identify possibilities for improvements in T&D in a food industry organization from the perspective of its managers. It is a qualitative and descriptive research, carried out in a food company in the city of Alta Floresta (Mato Grosso). The instrument used for data collection was the semi-structured interview with managers of the Human Resources (HR) area, in addition to documents made available by the company. For data analysis, content analysis with thematic categorization was used. As a result, the need for investments in the training of HR managers, leaders and, mainly, employees of the industrial base were identified. As for leadership development, it was detected that there is the need to work on communication practices between leaders and subordinates, aiming at improving working relationships. Therefore, the importance of thinking about T&D actions in an integrated way with Corporate Education is considered, with the purpose of enabling employees to develop them, in addition to meeting the strategic and operational needs of the organization.
{"title":"Training and Development from the management`s viewpoint: a case study in the food sector","authors":"Evelin Panis Gil, Lenoir Hoeckesfeld, Luiz Fernando Cal da Silva, Christiane Mendes Drozdek Pereira","doi":"10.22279/navus.2020.v10.p01-14.1194","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-14.1194","url":null,"abstract":"Faced with a competitive economic scenario, organizations use Training and Development (T&D) techniques to increase the performance of people, develop skills and acquire new knowledge that aim to increase the satisfaction of their human capital, preparing them for the challenges and changes that may occur in the social and work environment. This article sought to identify possibilities for improvements in T&D in a food industry organization from the perspective of its managers. It is a qualitative and descriptive research, carried out in a food company in the city of Alta Floresta (Mato Grosso). The instrument used for data collection was the semi-structured interview with managers of the Human Resources (HR) area, in addition to documents made available by the company. For data analysis, content analysis with thematic categorization was used. As a result, the need for investments in the training of HR managers, leaders and, mainly, employees of the industrial base were identified. As for leadership development, it was detected that there is the need to work on communication practices between leaders and subordinates, aiming at improving working relationships. Therefore, the importance of thinking about T&D actions in an integrated way with Corporate Education is considered, with the purpose of enabling employees to develop them, in addition to meeting the strategic and operational needs of the organization.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"1 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2020-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-22DOI: 10.22279/navus.2020.v10.p01-13.1243
Anderson Betti Frare, Vagner Horz, Alex Sandro Rodrigues Martins, Carla Milena Gonçalves Fernandes, Alexandre Costa Quintana
The study aims to analyze the indirect influence of professional qualification on the performance of Offices that provide Accounting Services, through technological innovation. Additionally, it investigates the direct relationship between professional qualification and technological innovation, as well as the influence of the latter with organizational performance. The methodological procedures are of descriptive, quantitative nature and were applied through a questionnaire on an electronic platform, and the data was analyzed using Structural Equation Modeling estimated using Partial Least Squares, in SmartPLS. The sample includes Accounting Offices associated with the Union of Accounting Services, Advisory, Expertise Information and Research in the State of Rio Grande do Sul (SESCON-RS). The findings indicate that professional qualification influences technological innovation, and latter influences performance. It is observed that technological innovation promotes total mediation between professional qualification and performance, since the indirect effect is significant, while the direct effect is not significant. This way, it is concluded that although the investments with the qualification of the accounting professionals do not directly influence the performance, it promotes a greater technological innovation, which consequently will significantly boost the performance. Theoretically, this research contributes by showing an indirect effect of professional qualification on performance, through the total mediation promoted by technological innovation. In a practical terms, subsidies are shown to infer the relevance of Accounting professionals in qualifying, mainly in the technological terms.
{"title":"Qualificação Profissional, Inovação Tecnológica e Desempenho em Escritórios de Contabilidade","authors":"Anderson Betti Frare, Vagner Horz, Alex Sandro Rodrigues Martins, Carla Milena Gonçalves Fernandes, Alexandre Costa Quintana","doi":"10.22279/navus.2020.v10.p01-13.1243","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-13.1243","url":null,"abstract":"The study aims to analyze the indirect influence of professional qualification on the performance of Offices that provide Accounting Services, through technological innovation. Additionally, it investigates the direct relationship between professional qualification and technological innovation, as well as the influence of the latter with organizational performance. The methodological procedures are of descriptive, quantitative nature and were applied through a questionnaire on an electronic platform, and the data was analyzed using Structural Equation Modeling estimated using Partial Least Squares, in SmartPLS. The sample includes Accounting Offices associated with the Union of Accounting Services, Advisory, Expertise Information and Research in the State of Rio Grande do Sul (SESCON-RS). The findings indicate that professional qualification influences technological innovation, and latter influences performance. It is observed that technological innovation promotes total mediation between professional qualification and performance, since the indirect effect is significant, while the direct effect is not significant. This way, it is concluded that although the investments with the qualification of the accounting professionals do not directly influence the performance, it promotes a greater technological innovation, which consequently will significantly boost the performance. Theoretically, this research contributes by showing an indirect effect of professional qualification on performance, through the total mediation promoted by technological innovation. In a practical terms, subsidies are shown to infer the relevance of Accounting professionals in qualifying, mainly in the technological terms.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-13"},"PeriodicalIF":0.1,"publicationDate":"2020-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47138927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-28DOI: 10.22279/navus.2020.v10.p01-11.1126
Suzete Antonieta Lizote, Sayonara de Fátima Teston, Grazieli Vitali, Charlize de Morais Noval
To compete in the present economic context, where efficient cost management is crucial, adopting an entrepreneurial approach to establishing strategies becomes an essential factor for business success. With such understanding, this research aims to evaluate the relationship between organizational performance and hotel cost management. Methodologically, regarding its objectives, it is classified as descriptive and in relation to the approach of the problem, it is quantitative nature. The data were obtained from 26 hotels located in Balneario Camboriu and Itajai / SC through a survey with a questionnaire, which analysed the perception of managers. The costs were worked out according to the method used to estimate them, the daily price criterion, the main hosting costs and their usefulness. For the analysis of the results, Analysis of Variance (ANOVA) was used. The results of this study showed that hotels that adopt the activity-based costing method and form the price considering market values are the ones that have the highest performance. It was confirmed that cost practice has no correlation with performance.
{"title":"Custos e formação do preço de vendas em hotéis","authors":"Suzete Antonieta Lizote, Sayonara de Fátima Teston, Grazieli Vitali, Charlize de Morais Noval","doi":"10.22279/navus.2020.v10.p01-11.1126","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-11.1126","url":null,"abstract":"To compete in the present economic context, where efficient cost management is crucial, adopting an entrepreneurial approach to establishing strategies becomes an essential factor for business success. With such understanding, this research aims to evaluate the relationship between organizational performance and hotel cost management. Methodologically, regarding its objectives, it is classified as descriptive and in relation to the approach of the problem, it is quantitative nature. The data were obtained from 26 hotels located in Balneario Camboriu and Itajai / SC through a survey with a questionnaire, which analysed the perception of managers. The costs were worked out according to the method used to estimate them, the daily price criterion, the main hosting costs and their usefulness. For the analysis of the results, Analysis of Variance (ANOVA) was used. The results of this study showed that hotels that adopt the activity-based costing method and form the price considering market values are the ones that have the highest performance. It was confirmed that cost practice has no correlation with performance.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-11"},"PeriodicalIF":0.1,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49230211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-28DOI: 10.22279/navus.2020.v10.p01-15.1162
Wendell Ramon Barbosa Machado, Pedro Vieira Souza Santos
The Sao Francisco Valley is one of the main fruit and vegetable producers in the country, with several planting cultures. In this context, the state of Pernambuco is one of the largest grape producers, as is Rio Grande do Sul. Therefore, the objective of this research was to measure the capacity of the table grape processing processes in a company located in the Sao Francisco Valley, in the city of Petrolina-PE. The study was justified by the need to obtain forms of control of defective items to measure the production capacity in the stage of grape processing that happens in the packing house. Through statistical techniques, an average proportion of defective items of 8.33% was obtained in the assessments made from October to December 2018. Thus, the company obtained a production capacity index (C) of 91.17% in conformity. With the results obtained, the company set an annual goal and started using the process capacity indicator as a management indicator for weekly monitoring in order to guarantee the quality of its products to its customers and consumers.
{"title":"Mensuração da capacidade do processo de beneficiamento de uva de mesa em um packing house: estudo de caso em uma empresa no Vale do São Francisco","authors":"Wendell Ramon Barbosa Machado, Pedro Vieira Souza Santos","doi":"10.22279/navus.2020.v10.p01-15.1162","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-15.1162","url":null,"abstract":"The Sao Francisco Valley is one of the main fruit and vegetable producers in the country, with several planting cultures. In this context, the state of Pernambuco is one of the largest grape producers, as is Rio Grande do Sul. Therefore, the objective of this research was to measure the capacity of the table grape processing processes in a company located in the Sao Francisco Valley, in the city of Petrolina-PE. The study was justified by the need to obtain forms of control of defective items to measure the production capacity in the stage of grape processing that happens in the packing house. Through statistical techniques, an average proportion of defective items of 8.33% was obtained in the assessments made from October to December 2018. Thus, the company obtained a production capacity index (C) of 91.17% in conformity. With the results obtained, the company set an annual goal and started using the process capacity indicator as a management indicator for weekly monitoring in order to guarantee the quality of its products to its customers and consumers.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-15"},"PeriodicalIF":0.1,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-28DOI: 10.22279/navus.2020.v10.p01-17.1158
M. Hummel, A. Silva
The concept of the digital platform has emerged as one of the great axes of innovation in recent years. It has been developed and implemented in various segments of the economy, both by startups and large companies. This paper presents an account about the creation and implementation of a digital platform in a cooperative in Brazil dealing with the commercialization of flowers and ornamental plants in B2B Market. This paper is based on the Business Problem Solving methodology that encompasses the understanding of the problem/opportunity, diagnosis, solution proposal, action plan and intervention on the reality investigated. From the diagnosis of this market, it was possible to recognize the potential gains with the new business model, especially transactions with futures market contracts, transactions with lower levels of losses and transaction costs to the cooperative members, and greater convenience to buyers. The implementation of the digital platform is an unprecedented innovation in the sector and has created a growing network effect by increasing revenue, profitability, and competitive differentials generated for all participants. The study also points out opportunities to extend and apply the new model in other segments of perishable products in the medium-sized agricultural market, such as the cooperative studied.
{"title":"Modelo de negócios em plataforma digital para comercialização de flores no Brasil","authors":"M. Hummel, A. Silva","doi":"10.22279/navus.2020.v10.p01-17.1158","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-17.1158","url":null,"abstract":"The concept of the digital platform has emerged as one of the great axes of innovation in recent years. It has been developed and implemented in various segments of the economy, both by startups and large companies. This paper presents an account about the creation and implementation of a digital platform in a cooperative in Brazil dealing with the commercialization of flowers and ornamental plants in B2B Market. This paper is based on the Business Problem Solving methodology that encompasses the understanding of the problem/opportunity, diagnosis, solution proposal, action plan and intervention on the reality investigated. From the diagnosis of this market, it was possible to recognize the potential gains with the new business model, especially transactions with futures market contracts, transactions with lower levels of losses and transaction costs to the cooperative members, and greater convenience to buyers. The implementation of the digital platform is an unprecedented innovation in the sector and has created a growing network effect by increasing revenue, profitability, and competitive differentials generated for all participants. The study also points out opportunities to extend and apply the new model in other segments of perishable products in the medium-sized agricultural market, such as the cooperative studied.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-17"},"PeriodicalIF":0.1,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-18DOI: 10.22279/navus.2020.v10.p01-17.1173
Ronalty Rocha, M. Olave, Edward David Moreno Ordonez, Maria Conceição Melo Silva Luft, Luis Steven Calisaya Centty
This article aimed to present the degree of innovation, typologies of strategies for innovation used by information technology startups in the northeast region of Brazil. Through an explanatory and exploratory study with a quantitative approach, this research specifically verified the type of innovation strategy most adopted by startups, as well as analyzing the degree of innovation in these companies, according to the model called radar of innovation, used by SEBRAE. The information collection was carried out through the use of an adapted version of the radar innovation form and the analysis of the data consisted of a review of the descriptive statistics and calculation of the means and standard deviation of the data collected. The analysis of the results indicated the predominance of process innovations as a systemic practice in information technology startups. With regard to innovation strategies, the frequency of partnerships with clients and organizations as the main practices was verified, while internationalization was the least perceived strategy. Regarding the degree of innovation of information technology startups, it was found that the companies consulted are classified as medium (occasional) innovators.
{"title":"Estrategias, tipos y grado de innovación: estudio en startups de tecnología de la información en el Noreste de Brasil","authors":"Ronalty Rocha, M. Olave, Edward David Moreno Ordonez, Maria Conceição Melo Silva Luft, Luis Steven Calisaya Centty","doi":"10.22279/navus.2020.v10.p01-17.1173","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-17.1173","url":null,"abstract":"This article aimed to present the degree of innovation, typologies of strategies for innovation used by information technology startups in the northeast region of Brazil. Through an explanatory and exploratory study with a quantitative approach, this research specifically verified the type of innovation strategy most adopted by startups, as well as analyzing the degree of innovation in these companies, according to the model called radar of innovation, used by SEBRAE. The information collection was carried out through the use of an adapted version of the radar innovation form and the analysis of the data consisted of a review of the descriptive statistics and calculation of the means and standard deviation of the data collected. The analysis of the results indicated the predominance of process innovations as a systemic practice in information technology startups. With regard to innovation strategies, the frequency of partnerships with clients and organizations as the main practices was verified, while internationalization was the least perceived strategy. Regarding the degree of innovation of information technology startups, it was found that the companies consulted are classified as medium (occasional) innovators.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":" ","pages":"01-17"},"PeriodicalIF":0.1,"publicationDate":"2020-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48267613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-16DOI: 10.22279/navus.2020.v10.p01-21.1095
M. Filho, A. Andrade, G. Silva
In an increasingly competitive market, innovation becomes a mantra of businesses. This is evident in the context of startups, technology-based companies that are changing business models. This work is analysis of the ability to innovate in startups. The purpose of this paper is to understand how the elements of organizational learning contribute to innovation capacity of startups. The research is exploratory with a qualitative approach. Three semi-structured interviews were conducted. Data analysis was performed using the content analysis technique. The results showed that the intra-organizational knowledge sharing, open-mindedness and commitment to learning were the most evident aspects in the statements of interviewees. Also, a trend for sharing through more agile and interactive methods, such as dialogues, informal interactions for the dissemination of knowledge in a collaborative ecosystem was identified. Entrepreneurs are attentive to new ideas and to market gaps, they also stimulate employees' initiatives that generate innovations. The shared vision was the least emphasized construct in the respondents' reports.
{"title":"Capacidade de inovar em STARTUPs: Uma abordagem sob a ótica da orientação para aprendizagem","authors":"M. Filho, A. Andrade, G. Silva","doi":"10.22279/navus.2020.v10.p01-21.1095","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-21.1095","url":null,"abstract":"In an increasingly competitive market, innovation becomes a mantra of businesses. This is evident in the context of startups, technology-based companies that are changing business models. This work is analysis of the ability to innovate in startups. The purpose of this paper is to understand how the elements of organizational learning contribute to innovation capacity of startups. The research is exploratory with a qualitative approach. Three semi-structured interviews were conducted. Data analysis was performed using the content analysis technique. The results showed that the intra-organizational knowledge sharing, open-mindedness and commitment to learning were the most evident aspects in the statements of interviewees. Also, a trend for sharing through more agile and interactive methods, such as dialogues, informal interactions for the dissemination of knowledge in a collaborative ecosystem was identified. Entrepreneurs are attentive to new ideas and to market gaps, they also stimulate employees' initiatives that generate innovations. The shared vision was the least emphasized construct in the respondents' reports.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-21"},"PeriodicalIF":0.1,"publicationDate":"2020-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-03DOI: 10.22279/navus.2020.v10.p01-19.1038
Elizângela de Jesus Oliveira, D. Castro, Moises Andrade Coelho, R. Lopes, D. Andrade
Happiness at work, in this study, is discussed based on three dimensions of well-being: BEP, BES and BET. We chose to use the term happiness instead of well-being, as it denotes a more subjective dimension of the worker. In order to characterize the scientific field of happiness, the aspects of eudaimonic (BEP) and hedonic (BES) vision and their relation to work (BET) were considered. The aim of this study is to compare the results of a survey carried out using a five-point Likert self-completion questionnaire composed of the EBET (PASCHOAL; TAMAYO, 2008) and BET (SIQUEIRA, 1995; SIQUEIRA et al ., 2008) scales. ), respectively validated with the results of the Exame Voce S / A Guide (2016) Happiness at Work Index (IFT). Secondary survey data used a sample of 121 respondents out of 190 predominantly male employees, married, between 25 and 35 years old, with complete high school education. Regarding the comparisons of the findings of this study with the indexes presented by Guia Voce S/A. ,most of the results of this research were similar to those of Guia Voce S/A (2016). It was also confirmed that there is the need for the company to invest in the structuring of a people management area, which has already been the reason for implementation actions by the Distributor.
本研究基于幸福感的三个维度:BEP、BES和BET来讨论工作幸福感。我们选择使用“快乐”一词而不是“幸福”，因为它代表了工人更主观的维度。为了描述幸福的科学领域，我们考虑了幸福愿景(eudaimonic, BEP)和快乐愿景(hedonic, BES)以及它们与工作的关系(BET)。本研究的目的是比较使用由EBET (PASCHOAL;TAMAYO, 2008)和BET (SIQUEIRA, 1995;SIQUEIRA et al .， 2008)。，分别用《考试声音S / A指南(2016)工作幸福感指数(IFT)》的结果进行了验证。二级调查数据使用了190名男性员工中的121名受访者的样本，他们已婚，年龄在25至35岁之间，完成了高中教育。关于本研究结果与贵州之音S/A提供的指标的比较。，本研究的大部分结果与Guia voice S/A(2016)的研究结果相似。还确认公司需要投资于人员管理区域的结构，这已经成为分销商实施行动的原因。
{"title":"Felicidade no Trabalho: uma comparação com os resultados da pesquisa Guia Você S/A","authors":"Elizângela de Jesus Oliveira, D. Castro, Moises Andrade Coelho, R. Lopes, D. Andrade","doi":"10.22279/navus.2020.v10.p01-19.1038","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-19.1038","url":null,"abstract":"Happiness at work, in this study, is discussed based on three dimensions of well-being: BEP, BES and BET. We chose to use the term happiness instead of well-being, as it denotes a more subjective dimension of the worker. In order to characterize the scientific field of happiness, the aspects of eudaimonic (BEP) and hedonic (BES) vision and their relation to work (BET) were considered. The aim of this study is to compare the results of a survey carried out using a five-point Likert self-completion questionnaire composed of the EBET (PASCHOAL; TAMAYO, 2008) and BET (SIQUEIRA, 1995; SIQUEIRA et al ., 2008) scales. ), respectively validated with the results of the Exame Voce S / A Guide (2016) Happiness at Work Index (IFT). Secondary survey data used a sample of 121 respondents out of 190 predominantly male employees, married, between 25 and 35 years old, with complete high school education. Regarding the comparisons of the findings of this study with the indexes presented by Guia Voce S/A. ,most of the results of this research were similar to those of Guia Voce S/A (2016). It was also confirmed that there is the need for the company to invest in the structuring of a people management area, which has already been the reason for implementation actions by the Distributor.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-19"},"PeriodicalIF":0.1,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68296166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-02-20DOI: 10.22279/navus.2020.v10.p01-13.1084
Antonio Rodrigues Albuquerque Filho
The objective of the study was to analyze the composition of the intangible assets of companies in the information technology and telecommunications sector listed in B3. A descriptive study was carried out, conducted by documentary analysis and quantitative data approach, which refer to the period from 2012 to 2018, of a sample composed of 15 companies. The results showed that the levels of intangible assets recorded by the companies presented significant differences during the years analyzed, with the highest value of intangible assets recorded in 2015, while 2016 recorded the lowest average level among the analyzed years. It was also observed that Linx was the company with the highest representativeness of intangible assets in relation to total assets, especially Itautec and Positive, showing fluctuations of falls and increases in its intangibles. It is also worth noting that the intangibles most evidenced by the companies were softwares, goodwill on investments, brands and patents, while non-competition agreements and concession contracts were the least evidenced. it was concluded that such companies have been gradually increasing the recording of intangible assets in their balance sheets, reflecting positively the quality of accounting information.
{"title":"Análise da composição dos intangíveis nas empresas de TI e telecomunicações da B3","authors":"Antonio Rodrigues Albuquerque Filho","doi":"10.22279/navus.2020.v10.p01-13.1084","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-13.1084","url":null,"abstract":"The objective of the study was to analyze the composition of the intangible assets of companies in the information technology and telecommunications sector listed in B3. A descriptive study was carried out, conducted by documentary analysis and quantitative data approach, which refer to the period from 2012 to 2018, of a sample composed of 15 companies. The results showed that the levels of intangible assets recorded by the companies presented significant differences during the years analyzed, with the highest value of intangible assets recorded in 2015, while 2016 recorded the lowest average level among the analyzed years. It was also observed that Linx was the company with the highest representativeness of intangible assets in relation to total assets, especially Itautec and Positive, showing fluctuations of falls and increases in its intangibles. It is also worth noting that the intangibles most evidenced by the companies were softwares, goodwill on investments, brands and patents, while non-competition agreements and concession contracts were the least evidenced. it was concluded that such companies have been gradually increasing the recording of intangible assets in their balance sheets, reflecting positively the quality of accounting information.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":" ","pages":"01-13"},"PeriodicalIF":0.1,"publicationDate":"2020-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49379318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-02-18DOI: 10.22279/navus.2020.v10.p01-19.1006
Roger da Silva Wegner, A. Battisti, Julia Tontini, Michel Barboza Malheiros, Vanessa Piovesan Rossato
In order to achieve greater performance in the service sector or in any organizational aspect, it is important that there be constant changes in the search for improvements, and this is where innovation is inserted. Innovation comes to contribute to the performance of organizations. Thus, the present research had as objective to use the AHP method to better understand the actions of innovation in a multi-case study. The research was carried out in the northern region of Rio Grande do Sul with three small services companies (a fitness gym, a nightclub and an internet provider), applying the AHP method to prioritize the decision-making of the companies investigated. As result company "A" prioritized leadership and culture (25.96%), company "B" highlighted leadership, organizational learning and marketing (19.43%) and company "C" prioritized leadership and organizational learning (29.07%). Given these results, companies can check which criteria are being highlighted, but also which ones are not being given due importance. Thus, it is possible to create strategies to improve the weak points of the business, generating better results.
为了在服务部门或任何组织方面取得更大的业绩，重要的是在寻求改进的过程中不断变化，这就是创新的地方。创新会对组织的绩效做出贡献。因此，本研究的目的是利用层次分析法在多案例研究中更好地理解创新行为。该研究是在南里约热内卢Grande do Sul的北部地区与三家小型服务公司(一家健身房，一家夜总会和一家互联网提供商)进行的，应用AHP方法来优先考虑被调查公司的决策。结果，A公司优先考虑领导力和文化(25.96%)，B公司优先考虑领导力、组织学习和营销(19.43%)，C公司优先考虑领导力和组织学习(29.07%)。根据这些结果，公司可以检查哪些标准被强调了，哪些标准没有得到应有的重视。因此，有可能创建策略来改进业务的弱点，从而产生更好的结果。
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