Pub Date : 2017-12-30DOI: 10.4013/BASE.2017.144.03
Fernando Henrique Brasil Rossini, Daniela Modolo Ribeiro de Gouvea, E. Lopes, E. Santos
Este artigo analisa a percepcao dos individuos em relacao aos outros consumidores presentes no ambiente de compras (OCP) e a sua influencia no processo decisorio desses consumidores. Alem disso, examina o efeito moderador do Risco Percebido nas relacoes entre a OCP e a Evitacao e a Aproximacao. Oito hipoteses foram desenvolvidas com base na literatura e testadas por meio da analise dos dados oriundos de um survey, no qual participaram 456 estudantes universitarios. A tecnica de analise realizada foi a modelagem de equacoes estruturais com estimacao pelos minimos quadrados parciais. Como resultados, foi comprovada a relacao positiva da OCP com o comportamento de Aproximacao e a relacao negativa com o comportamento de Evitacao. Os resultados identificaram tambem o efeito moderador do risco percebido positivo entre a OCP e a Aproximacao e negativo entre a OCP e a Evitacao. Palavras-chave: OCP, risco percebido, varejo.
{"title":"The moderator effect of perceived risk in other consumer perception (OCP)","authors":"Fernando Henrique Brasil Rossini, Daniela Modolo Ribeiro de Gouvea, E. Lopes, E. Santos","doi":"10.4013/BASE.2017.144.03","DOIUrl":"https://doi.org/10.4013/BASE.2017.144.03","url":null,"abstract":"Este artigo analisa a percepcao dos individuos em relacao aos outros consumidores presentes no ambiente de compras (OCP) e a sua influencia no processo decisorio desses consumidores. Alem disso, examina o efeito moderador do Risco Percebido nas relacoes entre a OCP e a Evitacao e a Aproximacao. Oito hipoteses foram desenvolvidas com base na literatura e testadas por meio da analise dos dados oriundos de um survey, no qual participaram 456 estudantes universitarios. A tecnica de analise realizada foi a modelagem de equacoes estruturais com estimacao pelos minimos quadrados parciais. Como resultados, foi comprovada a relacao positiva da OCP com o comportamento de Aproximacao e a relacao negativa com o comportamento de Evitacao. Os resultados identificaram tambem o efeito moderador do risco percebido positivo entre a OCP e a Aproximacao e negativo entre a OCP e a Evitacao. Palavras-chave: OCP, risco percebido, varejo.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44265246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-30DOI: 10.4013/BASE.2017.144.04
Josimar Pires da Silva, T. Borges, R. Gonçalves, David Nascimento
The objective of this research is to analyze if there has been an increase in earnings management level (GR) using the income smoothing method in the electricity sector companies listed on the B3 with the adoption of the accounting standards of the IASB. The proposal is timely, since, due to the greater flexibility of the rules, there is the possibility of a greater GR. On the other hand, it is a heavily regulated industry, prompting, in turn, the possibility of this factor inhibiting such practices. Were analyzed the financial statements from 2003 to 2007 as the preconvergence period, and 2010 to 2014 as the post-convergence period. As GR proxy, the variance of waste equation proposed by Chen et al. (2010) and Barth et al. (2008) was considered, with adaptations, where a smaller variability in net profit is seen as practice for greater smoothing results and higher GR. The research findings show a reduction in the level of income smoothing after the adoption of IFRS (International Financial Reporting Standards). In fact, the findings indicate that the adoption of international standards for companies in that sector can improve the quality of accounting information and therefore reduce the earnings management levels, mainly due to the demand for greater disclosure and quality of financial reporting, corroborating with the results of the researches of Barth et al. (2008), Iatridis (2010) and Chen et al. (2010). Keywords: income smothing, electricity sector, international standards.
{"title":"Convergence to IFRS standard and smoothing results in electric power companies","authors":"Josimar Pires da Silva, T. Borges, R. Gonçalves, David Nascimento","doi":"10.4013/BASE.2017.144.04","DOIUrl":"https://doi.org/10.4013/BASE.2017.144.04","url":null,"abstract":"The objective of this research is to analyze if there has been an increase in earnings management level (GR) using the income smoothing method in the electricity sector companies listed on the B3 with the adoption of the accounting standards of the IASB. The proposal is timely, since, due to the greater flexibility of the rules, there is the possibility of a greater GR. On the other hand, it is a heavily regulated industry, prompting, in turn, the possibility of this factor inhibiting such practices. Were analyzed the financial statements from 2003 to 2007 as the preconvergence period, and 2010 to 2014 as the post-convergence period. As GR proxy, the variance of waste equation proposed by Chen et al. (2010) and Barth et al. (2008) was considered, with adaptations, where a smaller variability in net profit is seen as practice for greater smoothing results and higher GR. The research findings show a reduction in the level of income smoothing after the adoption of IFRS (International Financial Reporting Standards). In fact, the findings indicate that the adoption of international standards for companies in that sector can improve the quality of accounting information and therefore reduce the earnings management levels, mainly due to the demand for greater disclosure and quality of financial reporting, corroborating with the results of the researches of Barth et al. (2008), Iatridis (2010) and Chen et al. (2010). Keywords: income smothing, electricity sector, international standards.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45611563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-24DOI: 10.4013/BASE.2017.143.02
Lineker Costa Passos, R. Almendra, M. M. M. Luca, A. Vasconcelos
Sob os preceitos da Teoria da Divulgacao, o estudo tem o objetivo de analisar a relacao entre o nivel de evidenciacao dos fatores de risco de mercado e o custo de capital das empresas participantes do Novo Mercado e dos Niveis 1 e 2 de governanca corporativa da BM&FBovespa. A investigacao difere da maioria dos estudos, pois analisa tanto o custo de capital proprio como o de terceiros, destacando-se ainda, a relevância da evidenciacao dos fatores de risco para a eficiencia do mercado de capitais. Foram avaliados dados de 2014 de 151 empresas, utilizando-se Analise de Correspondencia e Regressao Linear Multipla. O nivel de disclosure dos fatores de risco de mercado foi identificado a partir dos Formularios de Referencia das empresas, e os dados do custo de capital foram extraidos da Economatica®. Verificou-se que o nivel de disclosure dos riscos de mercado das empresas assinala relacao positiva com o custo de capital de terceiros, representado por Kd. Nao foi encontrada relacao entre o nivel de disclosure e o custo de capital proprio, mensurado pelo Beta. Os resultados sugerem a pouca maturidade do mercado de capitais brasileiro ao lidar com os direcionadores da Teoria da Divulgacao, em que a evidenciacao, nao obstante efeitos considerados negativos, proporciona maior credibilidade. Palavras-chave: disclosure , risco de mercado, custo de capital.
{"title":"Disclosure of market risks and cost of capital of companies","authors":"Lineker Costa Passos, R. Almendra, M. M. M. Luca, A. Vasconcelos","doi":"10.4013/BASE.2017.143.02","DOIUrl":"https://doi.org/10.4013/BASE.2017.143.02","url":null,"abstract":"Sob os preceitos da Teoria da Divulgacao, o estudo tem o objetivo de analisar a relacao entre o nivel de evidenciacao dos fatores de risco de mercado e o custo de capital das empresas participantes do Novo Mercado e dos Niveis 1 e 2 de governanca corporativa da BM&FBovespa. A investigacao difere da maioria dos estudos, pois analisa tanto o custo de capital proprio como o de terceiros, destacando-se ainda, a relevância da evidenciacao dos fatores de risco para a eficiencia do mercado de capitais. Foram avaliados dados de 2014 de 151 empresas, utilizando-se Analise de Correspondencia e Regressao Linear Multipla. O nivel de disclosure dos fatores de risco de mercado foi identificado a partir dos Formularios de Referencia das empresas, e os dados do custo de capital foram extraidos da Economatica®. Verificou-se que o nivel de disclosure dos riscos de mercado das empresas assinala relacao positiva com o custo de capital de terceiros, representado por Kd. Nao foi encontrada relacao entre o nivel de disclosure e o custo de capital proprio, mensurado pelo Beta. Os resultados sugerem a pouca maturidade do mercado de capitais brasileiro ao lidar com os direcionadores da Teoria da Divulgacao, em que a evidenciacao, nao obstante efeitos considerados negativos, proporciona maior credibilidade. Palavras-chave: disclosure , risco de mercado, custo de capital.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46840922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-24DOI: 10.4013/BASE.2017.143.06
Janine Silva do Nascimento, N. R. Abreu, J. Nascimento
This paper discusses materialism in public adolescents. The main objective was to identify the antecedents that influence materialism level of adolescents in the city of Joao Pessoa. Questionnaires were applied in public and private schools in that city obtaining 667 valid responses, with adolescents aged 12 to 18 years incomplete. The scales used were Golberg et al. (2003) Youth Materialism Scala and Patrick et al. (2002) Youth Quality of Life Instrument . The materialism of the previous confirmed the hypothesis of the influence of possessions peers . And with respect to age, social class , family relationships and self-esteem , the hypothesis were rejected. Keywords: materialism, adolescents, antecedents.
本文探讨了公共青少年中的唯物主义。主要目的是确定影响若昂佩索阿市青少年物质主义水平的前因。在该市的公立和私立学校进行问卷调查，获得667份有效回复，其中12 - 18岁的青少年不完整。使用的量表是Golberg et al. (2003) Youth Materialism Scala和Patrick et al. (2002) Youth Quality of Life Instrument。前一种唯物主义证实了占有同伴影响的假设。在年龄、社会阶层、家庭关系和自尊方面，这个假设被否定了。关键词:物质主义，青少年，前因
{"title":"Analysis of the influence of the antecedents of materialism in adolescents","authors":"Janine Silva do Nascimento, N. R. Abreu, J. Nascimento","doi":"10.4013/BASE.2017.143.06","DOIUrl":"https://doi.org/10.4013/BASE.2017.143.06","url":null,"abstract":"This paper discusses materialism in public adolescents. The main objective was to identify the antecedents that influence materialism level of adolescents in the city of Joao Pessoa. Questionnaires were applied in public and private schools in that city obtaining 667 valid responses, with adolescents aged 12 to 18 years incomplete. The scales used were Golberg et al. (2003) Youth Materialism Scala and Patrick et al. (2002) Youth Quality of Life Instrument . The materialism of the previous confirmed the hypothesis of the influence of possessions peers . And with respect to age, social class , family relationships and self-esteem , the hypothesis were rejected. Keywords: materialism, adolescents, antecedents.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44594128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-24DOI: 10.4013/BASE.2017.143.03
Hildegardo Pedro Araujode Melo, A. Nicolau
The aim of this study is to check the applicability of strategic planning for decision making between different segments professionals in Brazil. Based on the assumption that strategic planning is an effective tool to aid in the decision-making process at any organization, the research was conducted through a scenario composed of two groups of professionals where the application of strategic planning influence future decisions of the organization. The study was directed to professionals acting in the public and private areas in order to see if the features found between these professional performance targets correspond to an influence factor for different treatment in the final decision of the respondents. The results found in the study showed statistically significant differences between the groups of the sectors investigated in concerning the comprehensibility and applicability of strategic planning for the purpose of organizational decision making, although there is convergence in all the answers about the value assigned to strategic planning tool as a sufficient activity for the implementation of decisions. Although not ruled out the hypothesis of the research on the importance of strategic planning for organizational decision, the results of the practical effectiveness of this tool for future decisions vary between organizations, indicating there is less understanding of the professional group of the public sector in terms the sense of usefulness of strategic planning for decision making. These results support the influencer character of the features found in public organizations in Brazil that interfere with the usual clarity of strategic planning as an effective tool in decision-making, and combined with little spread of its benefits, constitute a great challenge for the consolidation of this instrument whose main core guidance for organizational objectives. Keywords: Strategic planning, decision-making process, applicability.
{"title":"Controllership artifacts in the management process: The use of strategic planning for decision making in Brazil","authors":"Hildegardo Pedro Araujode Melo, A. Nicolau","doi":"10.4013/BASE.2017.143.03","DOIUrl":"https://doi.org/10.4013/BASE.2017.143.03","url":null,"abstract":"The aim of this study is to check the applicability of strategic planning for decision making between different segments professionals in Brazil. Based on the assumption that strategic planning is an effective tool to aid in the decision-making process at any organization, the research was conducted through a scenario composed of two groups of professionals where the application of strategic planning influence future decisions of the organization. The study was directed to professionals acting in the public and private areas in order to see if the features found between these professional performance targets correspond to an influence factor for different treatment in the final decision of the respondents. The results found in the study showed statistically significant differences between the groups of the sectors investigated in concerning the comprehensibility and applicability of strategic planning for the purpose of organizational decision making, although there is convergence in all the answers about the value assigned to strategic planning tool as a sufficient activity for the implementation of decisions. Although not ruled out the hypothesis of the research on the importance of strategic planning for organizational decision, the results of the practical effectiveness of this tool for future decisions vary between organizations, indicating there is less understanding of the professional group of the public sector in terms the sense of usefulness of strategic planning for decision making. These results support the influencer character of the features found in public organizations in Brazil that interfere with the usual clarity of strategic planning as an effective tool in decision-making, and combined with little spread of its benefits, constitute a great challenge for the consolidation of this instrument whose main core guidance for organizational objectives. Keywords: Strategic planning, decision-making process, applicability.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49496883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-24DOI: 10.4013/base.2017.143.01
Larissa Degenhart, Miriam Silveira Aparecida Mazzuco, R. Klann
This study aimed to analyze the relationship between Corporate Social Responsibility (CSR) and the relevance of the accounting information of Brazilian companies. In order to do that, a descriptive, documentary and quantitative approach was carried out through the use of panel data regression. The study took place from 2011 to 2015 and consisted of 294 companies, divided into 53 companies that disclosed Social Balance Sheet (IBASE), 26 companies listed in the Corporate Sustainability Index (ISE) and 215 companies that do not fit the IBASE and ISE requirements. The results of the study revealed that CSR was positively related to the relevance of the accounting information. Thus, it is concluded that information of a socio-environmental nature is perceived by investors as relevant in their decision-making, buying or selling corporate holdings. It is important to note that companies invest in CSR and later report it in their reports, which can improve the quality of accounting information and reduce the cost of capital of companies, as well as benefit society and the environment through practices more ethical and responsible. Keywords: relevance of accounting information, corporate social responsibility, quality of accounting information, Brazilian companies.
{"title":"The relevance of accounting information and the corporate social responsibility of Brazilian companies","authors":"Larissa Degenhart, Miriam Silveira Aparecida Mazzuco, R. Klann","doi":"10.4013/base.2017.143.01","DOIUrl":"https://doi.org/10.4013/base.2017.143.01","url":null,"abstract":"This study aimed to analyze the relationship between Corporate Social Responsibility (CSR) and the relevance of the accounting information of Brazilian companies. In order to do that, a descriptive, documentary and quantitative approach was carried out through the use of panel data regression. The study took place from 2011 to 2015 and consisted of 294 companies, divided into 53 companies that disclosed Social Balance Sheet (IBASE), 26 companies listed in the Corporate Sustainability Index (ISE) and 215 companies that do not fit the IBASE and ISE requirements. The results of the study revealed that CSR was positively related to the relevance of the accounting information. Thus, it is concluded that information of a socio-environmental nature is perceived by investors as relevant in their decision-making, buying or selling corporate holdings. It is important to note that companies invest in CSR and later report it in their reports, which can improve the quality of accounting information and reduce the cost of capital of companies, as well as benefit society and the environment through practices more ethical and responsible. Keywords: relevance of accounting information, corporate social responsibility, quality of accounting information, Brazilian companies.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43632382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-24DOI: 10.4013/BASE.2017.143.05
E. Vargas, Guilherme Trez
Studies on implementation of the strategy given its importance for the company to achieve competitive advantage are increasing. However, there is a need to understand with more depth the requirements for the successful implementation of the strategy in retail. There is room in the literature in the field of retail strategy to better understand the relationship between structure, implementation, and organizational performance in this sector. The literature of the strategy area features several studies that examine the relationship between organizational structure and implementation. There are however ways to understand this relationship, one refers to dimensions that can moderate this relationship. This study goes into this theoretical discussion, analyzing the influence of business strategy and environmental uncertainty moderating the relationship between organizational structure and strategy implementation. In addition, this study aims to understand how these relations are manifested in the power retail environment outside the home. In this sense, this research through a survey of the cut cross-sectional empirically evaluates the contingent effect of business strategy on the relationship between organizational structure and implementation of the marketing strategy. For this, they considered 171 questionnaires collected from small businesses in the retail sector of food outside the home. The survey results showed that the decentralization of the organizational structure positively influence the implementation of the strategy, as it was confirmed that the formalization negatively influences the implementation of the strategy. Furthermore, the results indicate that the business strategy moderates the relationship between structure and implementation. Keywords: strategy implementation, organizational structure, performance.
{"title":"The moderator effect of business strategy and environmental uncertainty in the relationship between structure and implementation","authors":"E. Vargas, Guilherme Trez","doi":"10.4013/BASE.2017.143.05","DOIUrl":"https://doi.org/10.4013/BASE.2017.143.05","url":null,"abstract":"Studies on implementation of the strategy given its importance for the company to achieve competitive advantage are increasing. However, there is a need to understand with more depth the requirements for the successful implementation of the strategy in retail. There is room in the literature in the field of retail strategy to better understand the relationship between structure, implementation, and organizational performance in this sector. The literature of the strategy area features several studies that examine the relationship between organizational structure and implementation. There are however ways to understand this relationship, one refers to dimensions that can moderate this relationship. This study goes into this theoretical discussion, analyzing the influence of business strategy and environmental uncertainty moderating the relationship between organizational structure and strategy implementation. In addition, this study aims to understand how these relations are manifested in the power retail environment outside the home. In this sense, this research through a survey of the cut cross-sectional empirically evaluates the contingent effect of business strategy on the relationship between organizational structure and implementation of the marketing strategy. For this, they considered 171 questionnaires collected from small businesses in the retail sector of food outside the home. The survey results showed that the decentralization of the organizational structure positively influence the implementation of the strategy, as it was confirmed that the formalization negatively influences the implementation of the strategy. Furthermore, the results indicate that the business strategy moderates the relationship between structure and implementation. Keywords: strategy implementation, organizational structure, performance.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43558288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-24DOI: 10.4013/BASE.2017.143.04
Alini da Silva, M. Gonçalves, V. C. S. Zonatto
The study investigates the determinants of pleasure (gratification and freedom) and suffering (burnout and insecurity) in the context of hospital work. Descriptive research was carried out through a case study and quantitative approach in a hospital of high complexity, with a sample of 184 employees who work in three organizational areas: support; Administration and nursing. Using the techniques of analysis of canonical correlation and entropy of information, it was verified that the gender, time of action in the institution and level of schooling have a significant relation with the feelings of pleasure (freedom) and suffering (wear and tear) of workers in Your work environment. When analyzing the determinants of pleasure and suffering of the professionals according to the areas of performance, it was observed that for the professionals of nursing and support the pleasure was determined by the admiration that they have of the work and the suffering was determined by the threat and insecurity of resignation. As for the workers in the administrative area, the pleasure was determined by the compatibility of their objectives with the work and the suffering determined by the pressure at work. Finally, it is inferred that in the hospital environment, administrative professionals have different characteristics that impact on the feeling of pleasure and suffering, in comparison with other professionals who perform their activities in nursing and support areas, for example. Keywords: behavioral accounting, pleasure and pain, psychodynamics of work.
{"title":"Pleasure and pain in determining hospital work: An analysis in the light of the work psychodynamic theory","authors":"Alini da Silva, M. Gonçalves, V. C. S. Zonatto","doi":"10.4013/BASE.2017.143.04","DOIUrl":"https://doi.org/10.4013/BASE.2017.143.04","url":null,"abstract":"The study investigates the determinants of pleasure (gratification and freedom) and suffering (burnout and insecurity) in the context of hospital work. Descriptive research was carried out through a case study and quantitative approach in a hospital of high complexity, with a sample of 184 employees who work in three organizational areas: support; Administration and nursing. Using the techniques of analysis of canonical correlation and entropy of information, it was verified that the gender, time of action in the institution and level of schooling have a significant relation with the feelings of pleasure (freedom) and suffering (wear and tear) of workers in Your work environment. When analyzing the determinants of pleasure and suffering of the professionals according to the areas of performance, it was observed that for the professionals of nursing and support the pleasure was determined by the admiration that they have of the work and the suffering was determined by the threat and insecurity of resignation. As for the workers in the administrative area, the pleasure was determined by the compatibility of their objectives with the work and the suffering determined by the pressure at work. Finally, it is inferred that in the hospital environment, administrative professionals have different characteristics that impact on the feeling of pleasure and suffering, in comparison with other professionals who perform their activities in nursing and support areas, for example. Keywords: behavioral accounting, pleasure and pain, psychodynamics of work.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46433147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-05-30DOI: 10.4013/BASE.2017.142.04
Luciano Ferreira Carvalho, F. V. Vieira, Kárem Cristina de Souza Ribeiro, Wemerson Gomes Borges
The study investigates, from 1995 to 2012, the volatility of capital flows and their determinants in Brazil. GARCH was used as a method and then linear regressions were performed to investigate the determinants of volatility of capital flows. The results of GARCH models indicate that investments in the portfolio and other foreign investments are more volatile than foreign direct investment, with volatility increasing from 2004 on and with peaks in times of crisis. The main determinants of the volatility of FDI were lagged volatility, institutional quality, the change in the North American stock market and the financial crisis. For the volatility of Foreign Portfolio Investment, the main determinant was the institutional quality. For the volatility of Other Foreign Investments, the main determinants were volatile itself and lagged GDP growth. Finally, the volatility of Foreign Investment in stocks is shown higher in periods of crisis. Keywords: volatility, foreign investment, financial crisis.
{"title":"Determinants of foreign investment volatility in Brazil","authors":"Luciano Ferreira Carvalho, F. V. Vieira, Kárem Cristina de Souza Ribeiro, Wemerson Gomes Borges","doi":"10.4013/BASE.2017.142.04","DOIUrl":"https://doi.org/10.4013/BASE.2017.142.04","url":null,"abstract":"The study investigates, from 1995 to 2012, the volatility of capital flows and their determinants in Brazil. GARCH was used as a method and then linear regressions were performed to investigate the determinants of volatility of capital flows. The results of GARCH models indicate that investments in the portfolio and other foreign investments are more volatile than foreign direct investment, with volatility increasing from 2004 on and with peaks in times of crisis. The main determinants of the volatility of FDI were lagged volatility, institutional quality, the change in the North American stock market and the financial crisis. For the volatility of Foreign Portfolio Investment, the main determinant was the institutional quality. For the volatility of Other Foreign Investments, the main determinants were volatile itself and lagged GDP growth. Finally, the volatility of Foreign Investment in stocks is shown higher in periods of crisis. Keywords: volatility, foreign investment, financial crisis.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44471650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-05-17DOI: 10.4013/base.2017.142.02
Rafael Ricardo Jacomossi, J. Demajorovic
As the incorporation of environmental issues advances in organizations through its innovation agenda, the field of organizational learning emerges in this process as an important element of analysis. Based on this perspective, it is suggested that the notions of organizational learning and learning for sustainability should be revisited as antecedents of the environmental innovation process itself, suggesting the emergence of a new field of analysis – the Organizational Learning for Environmental Innovation. Thus, this work aims to identify the relationships between the elements of organizational learning, learning for sustainability and environmental innovation and the way in which they interact, in order to promote greater awareness of innovative environmental practices. For that, a conceptual model of analysis was elaborated, which was applied to a company of the electric sector. Learning from regulation and the role played by the entrepreneur presented themselves as the most important inductors in this process, while the pressure of product users was not recognized as a variable that induces learning processes. On the other hand, the category of environmental education is underestimated, for it an important tool, which generates changes in routines that could guide organizations to adopt environmental innovations. Keywords: organizational learning, learning for sustainability, environmental innovation.
{"title":"Organizational learning for environmental innovation in an electric power company","authors":"Rafael Ricardo Jacomossi, J. Demajorovic","doi":"10.4013/base.2017.142.02","DOIUrl":"https://doi.org/10.4013/base.2017.142.02","url":null,"abstract":"As the incorporation of environmental issues advances in organizations through its innovation agenda, the field of organizational learning emerges in this process as an important element of analysis. Based on this perspective, it is suggested that the notions of organizational learning and learning for sustainability should be revisited as antecedents of the environmental innovation process itself, suggesting the emergence of a new field of analysis – the Organizational Learning for Environmental Innovation. Thus, this work aims to identify the relationships between the elements of organizational learning, learning for sustainability and environmental innovation and the way in which they interact, in order to promote greater awareness of innovative environmental practices. For that, a conceptual model of analysis was elaborated, which was applied to a company of the electric sector. Learning from regulation and the role played by the entrepreneur presented themselves as the most important inductors in this process, while the pressure of product users was not recognized as a variable that induces learning processes. On the other hand, the category of environmental education is underestimated, for it an important tool, which generates changes in routines that could guide organizations to adopt environmental innovations. Keywords: organizational learning, learning for sustainability, environmental innovation.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2017-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43204952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：