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CONCENTRAÇÃO ACIONÁRIA, CONSELHO DE ADMINISTRAÇÃO E REMUNERAÇÃO DE EXECUTIVOS 股权集中、董事会和高管薪酬
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-06-29 DOI: 10.1590/s0034-759020200503
Maria Aparecida De Oliveira Freitas, Gustavo Magno Lopes Pereira, Alessandra Carvalho de Vasconcelos, M. M. M. D. Luca
A investigacao da influencia da concentracao acionaria e da estrutura do conselho de administracao no nivel de remuneracao de executivos permite esclarecer a dinâmica dos conflitos de agencia presentes na empresa brasileira. Os resultados dessa investigacao, em 232 empresas listadas na B3, no periodo 2014-2016, apontam que a concentracao acionaria influencia negativamente o nivel de remuneracao executiva, coerentemente com a Teoria da Agencia. Ademais, caracteristicas da estrutura do conselho de administracao tem repercussao sobre a remuneracao executiva, alem do que algumas dessas caracteristicas afetam a sensibilidade da remuneracao a concentracao acionaria, que, contrariamente a Abordagem do Poder Gerencial, evidencia o predominio do conflito principal-principal no Brasil.
通过对股权集中和董事会结构对高管薪酬水平的影响的调查,可以阐明巴西公司代理冲突的动态。本研究结果显示,2014-2016年期间,232家B3上市公司的股权集中对高管薪酬水平有负面影响,这与代理理论一致。此外,董事会结构的特点对高管薪酬有影响,其中一些特点影响薪酬对股权集中的敏感性,与管理权力的方法相反,突出了巴西主要冲突的优势。
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引用次数: 1
REINVENTANDO O COTIDIANO: ANÁLISE DE PRÁTICAS DE CONSUMO SOB A ÓTICA DE CERTEAU 重塑日常生活:CERTEAU视角下的消费实践分析
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-06-29 DOI: 10.1590/s0034-759020200502
Fernanda Guarnieri, Francisco Giovanni David Vieira
O objetivo deste trabalho e compreender como a frequencia as Academias ao Ar Livre (AALs) por parte dos idosos molda suas praticas de consumo e (re)inventa o seu cotidiano. Como suporte teorico, adotamos uma abordagem interdisciplinar entre pos-modernismo e estudos de cultura de consumo com a teoria das praticas cotidianas de Michel de Certeau. A pesquisa e de natureza qualitativa, e as informacoes foram coletadas com idosos frequentadores de AALs. As analises seguiram a concepcao da pesquisa interpretativista para organizacao e categorizacao das informacoes. A frequencia a AAL revelou-se como ponto de partida para a (re)invencao do cotidiano dos idosos. Essa (re)invencao do cotidiano ocorre a partir de novas praticas de consumo que emergem por meio dos desdobramentos de uma nova dinâmica na vida deles. Ao final, indicamos nova possibilidade de investigacao teorica em estudos de consumo relacionados com praticas, alem da relevância apresentada no âmbito social.
这项工作的目的是了解老年人的户外健身房(AALs)如何塑造他们的消费实践和(重新)创造他们的日常生活。作为理论支持,我们采用了后现代主义和消费文化研究的跨学科方法,采用了米歇尔·德·塞托的日常实践理论。这是一项定性研究,收集了老年患者的信息。分析遵循了信息组织和分类的解释性研究概念。AAL的频率被证明是老年人日常生活(再)发明的起点。这种日常生活的(再)发明发生在新的消费实践中,这些消费实践是通过他们生活中新的动态的发展而出现的。最后,我们指出了与实践相关的消费研究的理论研究的新可能性,以及在社会背景下呈现的相关性。
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引用次数: 0
REFLEXÕES SOBRE A PRODUÇÃO E A PUBLICAÇÃO DE ARTIGOS CIENTÍFICOS 对科学文章的制作和出版的思考
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-06-01 DOI: 10.1590/s0034-759020200301
M. J. Tonelli, Felipe Zambaldi
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引用次数: 0
EMERGING MARKET MULTINATIONAL COMPANIES (EMNCs): CHALLENGES AND OPPORTUNITIES 新兴市场跨国公司:挑战与机遇
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-06-01 DOI: 10.1590/s0034-759020200307
Fernanda Lemos
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引用次数: 0
O P AINDA TEM VALOR? P还有价值吗?
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-06-01 DOI: 10.1590/s0034-759020200306
Nelson Lerner Barth, Carlos Eduardo Lourenço
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引用次数: 0
PESQUISA EM TEMPOS DE PANDEMIA 大流行时期的研究
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-04-24 DOI: 10.1590/s0034-759020200201
M. J. Tonelli, Felipe Zambaldi
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引用次数: 2
USO DE VIESES COGNITIVOS EM ATIVAÇÕES DE MERCHANDISING E O EFEITO NAS VENDAS NOS SUPERMERCADOS 认知偏差在超市销售激活中的使用及其对销售的影响
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-04-17 DOI: 10.1590/s0034-759020200403
D. Avanzi, Leandro Angotti Guissoni, Jonny Mateus Rodrigues, Rafael D'andréa
Competition among different brands in supermarkets motivates consumer goods companies to develop and implement and activate merchandising materials at the point of sales (POS). These merchandising materials attempt to influence shoppers and promote sales. On the other hand, behavioral economics studies the decision-making of individuals based on their preferences and beliefs, influenced by cognitivebias. This study attempts to understand the effect of loss aversion and mental accounting in POS materials on supermarket sales. We conduct two experiments with a consumer brand in a supermarket chain. The results reveal a positive and significant effect on sales only for the cognitive bias of loss aversion, applied to the POS materials.
超市中不同品牌之间的竞争促使消费品公司在销售点(POS)开发、实施和激活营销材料。这些推销材料试图影响购物者并促进销售。另一方面,行为经济学研究个体在认知偏差的影响下,基于个人的偏好和信念进行决策。本研究试图了解POS资料中的损失厌恶和心理会计对超市销售的影响。我们在一家连锁超市用一个消费品牌做了两个实验。结果显示,仅损失厌恶认知偏差对销售点材料的销售有显著的正向影响。
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引用次数: 0
INFORMACIÓN INTEGRADA SEGÚN EL IIRC DE 2011 A 2015 根据IIRC 2011 - 2015年的综合信息
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-04-17 DOI: 10.1590/s0034-759020200305
Esther ORTIZ-MARTÍNEZ, Salvador Marín-Hernández, Luis Alfonso SÁNCHEZ-AZNAR
The objective of this paper is to check if integrated reporting follow properly the requirements established by IIRC or only disclose following some guiding principles influenced by some other variables. We have studied a sample in which are included all the voluntarily issued integrated reports available at the IIRC database at 1st April 2017, for the period 2011-2015, what means 174 integrated reports. The main conclusions are that the compliance with IIRC guiding principles is low and heterogeneous, and that are principles mainly followed in front of others not followed. There are core principles of the integrated reporting that are determined by the date of publication of the IIRC framework, and that materiality is used depending on the kind of company.
本文的目的是检查综合报告是否恰当地遵循了IIRC制定的要求,还是仅披露了受其他变量影响的一些指导原则。我们研究了一个样本,其中包括2011-2015年期间IIRC数据库中截至2017年4月1日的所有自愿发布的综合报告,这意味着174份综合报告。主要结论是对IIRC指导原则的遵循程度较低且存在异质性,主要是在其他原则未遵循之前遵循的原则。综合报告的核心原则由IIRC框架的发布日期决定,其重要性的使用取决于公司的类型。
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引用次数: 2
INOVAÇÃO NA CADEIA REVERSA DE RESÍDUOS ELETROELETRÔNICOS: UM ESTUDO SOBRE OS SISTEMAS DE INFORMAÇÃO E AS TECNOLOGIAS DE RASTREAMENTO 电子废弃物逆向链的创新:信息系统与跟踪技术的研究
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-04-17 DOI: 10.1590/s0034-759020200402
Odair Oliveira Bernardo, Maria Tereza Saraiva de Souza, Jacques Demajorovic
This study analyzes the contribution of information systems and tracking technologies to the reverse logistics of electronic and electrical waste chains. The research was a case study in the Brazilian context, incorporating the electronics supply chain. The results show that reverse logistics do not use the technologies and systems implemented in direct logistics. Although tracking technologies can make disassembly and recycling more efficient, the possibility of increased costs remains, and does not contribute to increased sales and profitability. Furthermore, resistance by the representatives of the electronics sector to adhere to the sectoral agreement— established by the National Solid Waste Policy (PNRS) in 2010 but signed only at the end of 2019—contributed to companies postponing investments in information systems and technologies tracking in Brazil.
本研究分析资讯系统与追踪技术对电子与电气废弃物链逆向物流之贡献。这项研究是巴西背景下的一个案例研究,纳入了电子产品供应链。结果表明,逆向物流没有使用直接物流中实施的技术和系统。虽然跟踪技术可以使拆卸和回收更有效,但增加成本的可能性仍然存在,并且无助于增加销售和盈利能力。此外,电子行业代表抵制遵守行业协议——该协议由国家固体废物政策(PNRS)于2010年制定,但直到2019年底才签署——导致公司推迟了对巴西信息系统和技术跟踪的投资。
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引用次数: 0
ESTUDOS ORGANIZACIONAIS NO BRASIL: CONSTRUINDO ACESSO OU REPLICANDO EXCLUSÃO? 巴西的组织研究:建立准入还是复制排斥?
IF 0.8 4区 管理学 Q4 BUSINESS Pub Date : 2020-03-13 DOI: 10.1590/s0034-759020200107
A. Carrieri, Gabriel Farias Alves Correia
This article reflects on teaching and research in Organizational Studies (OS) in the Brazilian context. The notes worked on here are just a few among many, reinforcing the plurality of views, perspectives, and epistemological foundations that comprise the field. In this sense, we are not looking for a definition of what teaching and research are or should be; rather, we are moving towards a diverse construction of reflexive directions in the hope that these processes can become more inclusive in the face of the unequal Brazilian reality.
本文对组织学在巴西的教学与研究进行了反思。这里所做的笔记只是众多笔记中的一小部分,它们强化了构成该领域的观点、视角和认识论基础的多样性。从这个意义上说,我们不是在寻找教学和研究是什么或应该是什么的定义;相反,我们正朝着反身性方向的多样化构建迈进,希望这些进程能够在巴西不平等的现实面前变得更具包容性。
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引用次数: 13
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