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Ten Years After the 2008 Crisis: Has Risk Aversion Won? 2008年金融危机十年后:风险厌恶获胜了吗?
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.5.en
Eliana Torga, Carolina Roma, Paula Roma, B. Ferreira
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引用次数: 0
Canvas de Modelo de Negócio e Empreendedores: Dilemas na Prática Gerencial 商业模式画布与企业家:管理实践中的困境
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.2.pt
Humberto Lopes, Vívian Rodrigues, R. Leite, Marlusa Gosling
{"title":"Canvas de Modelo de Negócio e Empreendedores: Dilemas na Prática Gerencial","authors":"Humberto Lopes, Vívian Rodrigues, R. Leite, Marlusa Gosling","doi":"10.15728/bbr.2023.20.3.2.pt","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.2.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72909569","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}
引用次数: 0
VUCA environment on project success: The effect of project management methods VUCA环境对项目成功的影响:项目管理方法的影响
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.1.en
R. Moura, T. Carneiro, T. Dias
{"title":"VUCA environment on project success: The effect of project management methods","authors":"R. Moura, T. Carneiro, T. Dias","doi":"10.15728/bbr.2023.20.3.1.en","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.1.en","url":null,"abstract":"Due to the ever-changing work environment in the age of digital transformation, project managers need to adapt to an environment which is volatile, uncertain, complex, and ambiguous (VUCA). Many organizations adopt management methods based on strict project management planning, assuming that they are the best way to succeed in any situation. However, projects may depend on flexibility to achieve success. This study aims to analyze the impact of adverse project environments on project success and the effect of the management method choice. A PLS-SEM model is tested on a survey of 332 project professionals. Findings showed that choosing a method that best fits the project’s environment can help catch up on project success only when it undergoes frequent changes throughout its life cycle.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84946540","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}
引用次数: 0
Modelo Teórico para Discussão da Desobediência Tributária a Partir da Teoria dos Jogos 从博弈论讨论税收不服从的理论模型
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.3.pt
Antônio Gomes, Jacqueline Cunha, José Francisco, F. Lara
{"title":"Modelo Teórico para Discussão da Desobediência Tributária a Partir da Teoria dos\u0000 Jogos","authors":"Antônio Gomes, Jacqueline Cunha, José Francisco, F. Lara","doi":"10.15728/bbr.2023.20.3.3.pt","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.3.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"263 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83704479","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}
引用次数: 0
O ambiente VUCA no sucesso do projeto: Os efeitos dos métodos de gerenciamento de projetos VUCA环境对项目成功的影响:项目管理方法的影响
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.1.pt
R. Moura, T. Carneiro, T. Dias
{"title":"O ambiente VUCA no sucesso do projeto: Os efeitos dos métodos de gerenciamento de\u0000 projetos","authors":"R. Moura, T. Carneiro, T. Dias","doi":"10.15728/bbr.2023.20.3.1.pt","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.1.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80334459","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}
引用次数: 0
Dez Anos da Crise de 2008: A Aversão ao Risco Venceu? 2008年危机十年后:风险规避赢了吗?
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.5.pt
E. Torga, C. Roma, P. Roma, B. Ferreira
{"title":"Dez Anos da Crise de 2008: A Aversão ao Risco Venceu?","authors":"E. Torga, C. Roma, P. Roma, B. Ferreira","doi":"10.15728/bbr.2023.20.3.5.pt","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.5.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90599546","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}
引用次数: 0
Precarização do Trabalho Docente de Ensino Superior em IES Privadas Brasileiras 巴西私立高等教育机构高等教育教学工作的不稳定性
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.6.pt
C. Gemelli, L. Closs
{"title":"Precarização do Trabalho Docente de Ensino Superior em IES Privadas\u0000 Brasileiras","authors":"C. Gemelli, L. Closs","doi":"10.15728/bbr.2023.20.3.6.pt","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.6.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84386266","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}
引用次数: 2
Analysis of Factors Affecting MSME in Using Fintech Lending as Alternative Financing: Technology Acceptance Model Approach 中小微企业将金融科技贷款作为替代融资方式的影响因素分析:技术接受模型方法
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.4.en
Arif Rahadian, Hakiman Thamrin
{"title":"Analysis of Factors Affecting MSME in Using Fintech Lending as Alternative Financing: Technology Acceptance Model Approach","authors":"Arif Rahadian, Hakiman Thamrin","doi":"10.15728/bbr.2023.20.3.4.en","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.4.en","url":null,"abstract":"This study aims to determine factors impacting the intention of Micro, Small, and Medium Enterprises (MSMEs) in using fintech lending applications as an optional source of business financing using the technology acceptance model approach. The population in this study were MSMEs in Indonesia. Samples were taken by purposive sampling with the criteria of having used a licensed fintech lending application for business financing. The samples used were 171 samples. This study used structural equation model (SEM) as the analysis technique. The results of this study showed that Perceived Ease of Use had an impact on Perceived Usefulness but had no effect on Attitude Toward Using. The factor Perceived Usefulness had an effect on Attitude Toward Using, and Attitude Toward Using influences Behavioral Intention to Use. Fintech companies can play a role by providing education and empowerment to foster understanding of digital literacy for MSME stakeholders. The governments need to develop policy frameworks that can balance innovation and risk mitigation.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87182263","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}
引用次数: 0
A Theoretical Model to Discuss Tax Avoidance Based on Game Theory 基于博弈论讨论避税的理论模型
Brazilian Business Review Pub Date : 2023-05-01 DOI: 10.15728/bbr.2023.20.3.3.en
Antônio Gomes, J. Cunha, J. Francisco, Fabiano Lara
{"title":"A Theoretical Model to Discuss Tax Avoidance Based on Game Theory","authors":"Antônio Gomes, J. Cunha, J. Francisco, Fabiano Lara","doi":"10.15728/bbr.2023.20.3.3.en","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.3.3.en","url":null,"abstract":"A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax aggressiveness. Thus, our research seeks to fill this gap by demonstrating that fiscal aggressiveness results from the Brazilian tax complexity, that providing prerogatives to avoid or delay tax payments. Besides, this study is the first accounting study to demonstrate that special installments reduce the actual value of taxes owed by taxpayers, encouraging them to be tax aggressive. Through the foundations of Game Theory, this research demonstrates the cost-benefit of tax aggressiveness in maximizing the profit of tax avoidance. We examined the best strategic decisions in the tax avoidance game concerning the tax complexity and special installments experienced in Brazil. In this game, the only NASH equilibrium is tax avoidance since it is the only option with a chance of remuneration. Therefore, this research contributes to understanding business behavior concerning the Brazilian tax system and provides subsidies to encourage reform of the current tax complexity.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80585417","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}
引用次数: 0
The Virtual Meets the Real in Sports World: Is There a Circular Effect Between Traditional Sports and eSports Fan Identification? 体育世界的虚与实:传统体育与电竞粉丝认同是否存在循环效应?
Brazilian Business Review Pub Date : 2023-03-01 DOI: 10.15728/bbr.2023.20.2.4.en
Andre Cardoso, Victor Almeida
{"title":"The Virtual Meets the Real in Sports World: Is There a Circular Effect Between Traditional Sports and eSports Fan Identification?","authors":"Andre Cardoso, Victor Almeida","doi":"10.15728/bbr.2023.20.2.4.en","DOIUrl":"https://doi.org/10.15728/bbr.2023.20.2.4.en","url":null,"abstract":"This study was designed to investigate the influence of eSports fan identification on traditional sports teams and vice-versa, specifically in cases where there is an intersection of soccer teams and the eSports world. The Points of Attachment Index was applied with the theoretical background used mainly being the Social Identity Theory (Tajfel & Turner, 1979). Four substantive hypotheses were translated into a conceptual model. Surveys were collected during eSports events in the city of Rio de Janeiro in 2019. Valid questionnaires collected reached 1,420. Data analysis was completed by applying descriptive analysis, exploratory factor analysis, and confirmatory factor analysis, to verify the reliability of the constructs, as well as the convergent and discriminant validity. The Structural Equation Modeling technique was used to test the substantive hypotheses. The empirical outcomes suggest that the identification of a fan with a soccer club exerts a positive influence on the identification of the fan with the club’s eSports team, but the opposite cannot be stated.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469546","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}
引用次数: 0
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