Márcia Martins Mendes De Luca

ASSOCIAÇÃO DE MODELOS DE SUCESSO PROFISSIONAL E GÊNERO ENTRE GRADUANDOS DE CIÊNCIAS CONTÁBEIS

A literatura sobre os estereotipos aponta a questao do genero como a mais importante. Este estudo se baseia na vertente de uma das tres variaveis da teoria do sexismo, o estereotipo, e tem como objetivo geral investigar a existencia de alinhamento entre genero e modelos de sucesso profissional na percepcao de graduandos em Ciencias Contabeis no Brasil. Trata-se de pesquisa exploratorio-quantitativa, adotando-se o foto-questionario, respondido por 768 graduandos: para cada modelo profissional descrito, foram apresentadas duas fotografias, sendo uma de cada genero. Fez-se uso de testes estatisticos para comprovar a existencia de alinhamento entre cada genero e modelos especificos de sucesso profissional, num cenario envolvendo experiencia profissional no mercado de trabalho junto a entidades organizacionais, e na area academica, compreendendo as atividades de ensino e de pesquisa. A maioria dos alunos pesquisados, de ambos os generos, identificou a atuacao no mercado de trabalho junto a entidades organizacionais como modelo de sucesso. A maior parte tambem apontou a atuacao na area de ensino como o modelo profissional menos atraente. Os resultados revelaram um alinhamento entre genero e modelos de sucesso profissional, pois homens e mulheres, em sua maioria, indicaram modelos de sucesso do proprio genero. Na referencia cruzada dos dados, o percentual de mulheres que associaram figuras masculinas a modelos de sucesso foi superior ao de homens que associaram mulheres a modelos de sucesso. Concluiu-se que o sucesso e atribuido de forma mais significativa aos homens, pois homens e mulheres associaram modelos de sucesso ao genero masculino, confirmando-se a escolha de modelos pela influencia dos estereotipos, preconizada na teoria do sexismo.

A CAPACIDADE INOVATIVA E O DESEMPENHO ECONÔMICO-FINANCEIRO DE EMPRESAS INOVADORAS BRASILEIRAS

Com base nos pressupostos teoricos da Visao Baseada em Recursos (VBR), considerando a utilizacao de recursos disponiveis internamente nas organizacoes para manutencao de sua vantagem competitiva por meio da diferenciacao, a pesquisa analisa a relacao entre a capacidade inovativa e o desempenho economico-financeiro de empresas brasileiras. A amostra foi extraida a partir das empresas listadas na BM&FBovespa consideradas inovadoras, segundo o IBI. As variaveis de capacidade inovativa coletadas a partir das PINTECs 2005 e 2008 e de desempenho atraves do Economatica(r) foram tratadas por meio de analises de correlacao e de regressao. Os resultados indicam que os desempenhos economico (ROA) e operacional (EBITDA/Ativo Total) nao sao significativamente influenciados pela capacidade inovativa. No entanto, quando se separa a capacidade inovativa por seus componentes (inovacao de produto, processo, organizacional e marketing), observa-se uma influencia positiva de inovacao de produto sobre ambos os desempenhos. Por sua vez, o desempenho de valor (MVA) e influenciado positiva e significativamente pela capacidade inovativa. Esses resultados sugerem melhores resultados contabeis quando as empresas inovam no produto e maior geracao de valor pelo mercado ao possuir um portfolio diversificado de inovacao, ou seja, maior capacidade inovativa. Nao se pode, entretanto, negligenciar as inovacoes em processo, organizacional emarketing. A pouca relacao dessas inovacoes, perceptiveis no âmbito interno da empresa, com o desempenho pode residir nas diferentes estrategias inovativas adotadas em prol do objetivo principal de cada empresa.

Práticas de disclosure econômico e socioambiental nas maiores empresas do Brasil

The present study aims at investigating disclosure practices from a sustainability point of view in major Brazilian companies according to guidelines by GRI, Global Reporting Initiative. Additionally, disclosure is verified by taking into consideration the nature of company activities in relation to their potential for environmental impact, according to disposition by law number 10.165/2000. In order to do that, there was a qualitative research with an analysis of content of sustainability reports by 33 companies which published GRI reports in the 2009-2010 period. The results showed a high level of disclosure with a highlight on companies considered to have great potential for pollution. Besides that, it was perceived that the social indicators are the ones that provide companies with the most opportunities to talk over their practices towards collaborators and society while economic and environmental indicators proved more objective, being generally presented as illustrations. It is possible to identify the companies’ search for market legitimacy, since it is through the announcement of such information that these companies display their main measures towards the improvement of people’s lives as well as environmental preservation, which directly affect their image before stakeholders.

Complexidade e governança corporativa: uma análise das empresas listadas na BM&FBOVESPA

In light of the need to develop mechanisms of control, protection, and transparency regarding the relationships between principal and agent, and with the aim of eliminating or reducing the agency problem, corporate governance has emerged. Based on Agency Theory, separation of ownership and control of activities derives from the complexity of organizations. In this context, this study aims to analyze the relationship between dimensions of complexity and corporate governance in companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA), in which contingency factors might influence organizational characteristics. The investigation gathers data from a sample of 162 companies listed on the BM&FBOVESPA. The following statistical tests were used in the data analysis: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, contingency variables such as age, size, diversification, and internationalization were adopted; and, to assess corporate governance, a representative index of the adoption of good governance practices was used. The results show that organizational complexity is explained by the size and diversification variables, whereas operational complexity is explained by the size, diversification, and internationalization variables. It was observed that in the two dimensions of complexity – organizational and operational – corporate governance was influenced by the diversification, internationalization, and age variables, with the latter involving an inverse relationship. It is concluded that companies displaying more complexity, in its two dimensions, record a higher level of corporate governance, which confirms the research hypothesis.

Indicadores de governança mundial e sua relação com os indicadores socioeconômicos dos países do Brics

The purpose of this study is to investigate the relationship between the World Banks governance indicators and the socioeconomic development indicators of the Brics countries. The databases of a number of international organizations corresponding to the 2005-12 period were assessed using panel data analysis. The results suggested a positive relationship between the HDI and the Government Effectiveness and Control of Corruption indicators, and between GDP and the Control of Corruption indicator, as well as a negative relationship between GDP and the Voice and Accountability and the Political Stability indicators. The explanatory power of the governance indicator dimensions in relation to the HDI is greater when compared to that of the dimensions of governance indicators related to GDP, which can be understood by the fact that the latter index only deals with the economic dimension whereas the HDI takes other factors into account.The purpose of this study is to investigate the relationship between the World Banks governance indicators and the socioeconomic development indicators of the Brics countries. The databases of a number of international organizations corresponding to the 2005-12 period were assessed using panel data analysis. The results suggested a positive relationship between the HDI and the Government Effectiveness and Control of Corruption indicators, and between GDP and the Control of Corruption indicator, as well as a negative relationship between GDP and the Voice and Accountability and the Political Stability indicators. The explanatory power of the governance indicator dimensions in relation to the HDI is greater when compared to that of the dimensions of governance indicators related to GDP, which can be understood by the fact that the latter index only deals with the economic dimension whereas the HDI takes other factors into account.

Global Governance Indicators: how they relate to the socioeconomic indicators of the Brics countries

The purpose of this study is to investigate the relationship between the World Banks governance indicators and the socioeconomic development indicators of the Brics countries. The databases of a number of international organizations corresponding to the 2005-12 period were assessed using panel data analysis. The results suggested a positive relationship between the HDI and the Government Effectiveness and Control of Corruption indicators, and between GDP and the Control of Corruption indicator, as well as a negative relationship between GDP and the Voice and Accountability and the Political Stability indicators. The explanatory power of the governance indicator dimensions in relation to the HDI is greater when compared to that of the dimensions of governance indicators related to GDP, which can be understood by the fact that the latter index only deals with the economic dimension whereas the HDI takes other factors into account.The purpose of this study is to investigate the relationship between the World Banks governance indicators and the socioeconomic development indicators of the Brics countries. The databases of a number of international organizations corresponding to the 2005-12 period were assessed using panel data analysis. The results suggested a positive relationship between the HDI and the Government Effectiveness and Control of Corruption indicators, and between GDP and the Control of Corruption indicator, as well as a negative relationship between GDP and the Voice and Accountability and the Political Stability indicators. The explanatory power of the governance indicator dimensions in relation to the HDI is greater when compared to that of the dimensions of governance indicators related to GDP, which can be understood by the fact that the latter index only deals with the economic dimension whereas the HDI takes other factors into account.

Indicadores mundiales de gobernabilidad y su relación con los indicadores socioeconómicos de los países del Brics

The purpose of this study is to investigate the relationship between the World Banks governance indicators and the socioeconomic development indicators of the Brics countries. The databases of a number of international organizations corresponding to the 2005-12 period were assessed using panel data analysis. The results suggested a positive relationship between the HDI and the Government Effectiveness and Control of Corruption indicators, and between GDP and the Control of Corruption indicator, as well as a negative relationship between GDP and the Voice and Accountability and the Political Stability indicators. The explanatory power of the governance indicator dimensions in relation to the HDI is greater when compared to that of the dimensions of governance indicators related to GDP, which can be understood by the fact that the latter index only deals with the economic dimension whereas the HDI takes other factors into account.The purpose of this study is to investigate the relationship between the World Banks governance indicators and the socioeconomic development indicators of the Brics countries. The databases of a number of international organizations corresponding to the 2005-12 period were assessed using panel data analysis. The results suggested a positive relationship between the HDI and the Government Effectiveness and Control of Corruption indicators, and between GDP and the Control of Corruption indicator, as well as a negative relationship between GDP and the Voice and Accountability and the Political Stability indicators. The explanatory power of the governance indicator dimensions in relation to the HDI is greater when compared to that of the dimensions of governance indicators related to GDP, which can be understood by the fact that the latter index only deals with the economic dimension whereas the HDI takes other factors into account.

CONEXÕES POLÍTICAS NAS MAIORES COMPANHIAS LISTADAS NA BM&FBOVESPA

Political connections might be characterized as relations between companies and politicians, in which companies try to obtain advantages and politicians generally seek campaign funding. In this context, the present study aims at analyzing the relation between political connections from the largest companies listed on BM&FBovespa and their respective performances. Data from 132 companies have been assessed by means of descriptive statistics, average test and correspondence analysis. The political connection from each company was represented by the value of their donation to campaigns for the 2014 elections, and their performance was assessed by means of the Return on Equity (ROE). Results show that most of the funds donated to the campaign of 2014 was destined to the dispute for the presidency of the republic and the Partido dos Trabalhadores was the political party that received the most campaign donations from companies. JBS has donated over 65% of the total amount of funds provided by the companies in the sample. The state of Ceara was the state that received the most resources for candidatures in the 2014 elections. Amapa, Amazonas and Roraima were the only states where candidates did not receive funds for financing election campaigns from the investigated companies. The tests verified that there is no difference in performance when comparing companies with political connections to companies that do not have any political connections. It was found an association between high political connections and expressive company size.

LA CAPACIDAD INNOVATIVA Y EL DESEMPEÑO ECONÓMICO-FINANCIERO DE EMPRESAS INNOVADORAS BRASILEIRAS

Com base nos pressupostos teoricos da Visao Baseada em Recursos (VBR), considerando a utilizacao de recursos disponiveis internamente nas organizacoes para manutencao de sua vantagem competitiva por meio da diferenciacao, a pesquisa analisa a relacao entre a capacidade inovativa e o desempenho economico-financeiro de empresas brasileiras. A amostra foi extraida a partir das empresas listadas na BM&FBovespa consideradas inovadoras, segundo o IBI. As variaveis de capacidade inovativa coletadas a partir das PINTECs 2005 e 2008 e de desempenho atraves do Economatica(r) foram tratadas por meio de analises de correlacao e de regressao. Os resultados indicam que os desempenhos economico (ROA) e operacional (EBITDA/Ativo Total) nao sao significativamente influenciados pela capacidade inovativa. No entanto, quando se separa a capacidade inovativa por seus componentes (inovacao de produto, processo, organizacional e marketing), observa-se uma influencia positiva de inovacao de produto sobre ambos os desempenhos. Por sua vez, o desempenho de valor (MVA) e influenciado positiva e significativamente pela capacidade inovativa. Esses resultados sugerem melhores resultados contabeis quando as empresas inovam no produto e maior geracao de valor pelo mercado ao possuir um portfolio diversificado de inovacao, ou seja, maior capacidade inovativa. Nao se pode, entretanto, negligenciar as inovacoes em processo, organizacional emarketing. A pouca relacao dessas inovacoes, perceptiveis no âmbito interno da empresa, com o desempenho pode residir nas diferentes estrategias inovativas adotadas em prol do objetivo principal de cada empresa.

INNOVATIVE CAPACITY AND THE ECONOMIC AND FINANCIAL PERFORMANCE OF BRAZILIAN INNOVATIVE COMPANIES

Com base nos pressupostos teoricos da Visao Baseada em Recursos (VBR), considerando a utilizacao de recursos disponiveis internamente nas organizacoes para manutencao de sua vantagem competitiva por meio da diferenciacao, a pesquisa analisa a relacao entre a capacidade inovativa e o desempenho economico-financeiro de empresas brasileiras. A amostra foi extraida a partir das empresas listadas na BM&FBovespa consideradas inovadoras, segundo o IBI. As variaveis de capacidade inovativa coletadas a partir das PINTECs 2005 e 2008 e de desempenho atraves do Economatica(r) foram tratadas por meio de analises de correlacao e de regressao. Os resultados indicam que os desempenhos economico (ROA) e operacional (EBITDA/Ativo Total) nao sao significativamente influenciados pela capacidade inovativa. No entanto, quando se separa a capacidade inovativa por seus componentes (inovacao de produto, processo, organizacional e marketing), observa-se uma influencia positiva de inovacao de produto sobre ambos os desempenhos. Por sua vez, o desempenho de valor (MVA) e influenciado positiva e significativamente pela capacidade inovativa. Esses resultados sugerem melhores resultados contabeis quando as empresas inovam no produto e maior geracao de valor pelo mercado ao possuir um portfolio diversificado de inovacao, ou seja, maior capacidade inovativa. Nao se pode, entretanto, negligenciar as inovacoes em processo, organizacional emarketing. A pouca relacao dessas inovacoes, perceptiveis no âmbito interno da empresa, com o desempenho pode residir nas diferentes estrategias inovativas adotadas em prol do objetivo principal de cada empresa.