Rbgn-Revista Brasileira De Gestao De Negocios最新文献_第3页

The application of Inca khipuas an accountability and managerial control tool 印加khipuas作为问责制和管理控制工具的应用

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-10-06 DOI: 10.7819/RBGN.V0I0.3099

Paulo Schmidt, José Luiz dos Santos

引用次数: 2

Feasibility analysis of the development of an oil field: a real options approach in a production sharing agreement 油田开发的可行性分析:产量分成协议中的实物期权方法

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-10-06 DOI: 10.7819/RBGN.V19I66.2943

Marcelo Nunes Fonseca, E. O. Pamplona, P. R. Junior, V. Valerio

{"title":"Feasibility analysis of the development of an oil field: a real options approach in a production sharing agreement","authors":"Marcelo Nunes Fonseca, E. O. Pamplona, P. R. Junior, V. Valerio","doi":"10.7819/RBGN.V19I66.2943","DOIUrl":"https://doi.org/10.7819/RBGN.V19I66.2943","url":null,"abstract":"Purpose – The aim of this research is to analyze the feasibility of developing a real oil field in Africa under a production sharing agreement, through the application of the real options theory. Design/methodology/approach – The research was conducted according to the principles of modeling and simulation, based on a structure that consists of three phases, in order to facilitate project feasibility analysis. Findings – Initially, according to the traditional method, we suggest that the decision-maker does not invest in the development of the field. However, by incorporating uncertainty into the decision-making process, other results were obtained. Although reduced, we attested that there is a likelihood of feasibility. Next, by using the binomial model to represent the process of oil barrel price diffusion, the asset value is calculated considering the flexibility of delaying the development of the field. Originality/value – The results show that, if a manager has the right to invest in the future and wait for better oil prices, postponing the development of an oil field adds value to his assets. The proposed method is a contribution that offers subsidies to improve decisionmaking processes to evaluate investments.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"574-593"},"PeriodicalIF":1.1,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The impact of store satisfaction on consumer responses in out-of-stock situations 缺货情况下商店满意度对消费者反应的影响

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-10-06 DOI: 10.7819/RBGN.V0I0.2436

A. Grubor, Nikola Milićević, Nenad Djokic

{"title":"The impact of store satisfaction on consumer responses in out-of-stock situations","authors":"A. Grubor, Nikola Milićević, Nenad Djokic","doi":"10.7819/RBGN.V0I0.2436","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.2436","url":null,"abstract":"Purpose – The purpose of this paper is to test a conceptual model by means of which we try to establish the influence of store satisfaction and other variables (gender, mobility and availability of alternative stores) on consumers’ responses to out-of-stock (OOS) situations. Design/methodology/approach – The authors used a standardized questionnaire to gather data on consumer responses to OOS and then analyzed determinants including store satisfaction (for which reliability, validity and unidimensionality were tested). The survey was conducted in the four largest cities in Serbia. All respondents were interviewed randomly, through telephone calls, whereby 392 responses were gathered. The established hypotheses were tested by means of a multinomial logit model with the use of marginal effects. Findings – The results show that store satisfaction significantly affects three out-of-stock responses (store switching, postponement and product switching), whereas, positively in the case of product switching and postponement and negatively in the case of store switching. The results also show that store satisfied consumers, regardless of other factors, are not likely to switch stores in out-of-stock situations. Originality/value – As well as managerial implications, this paper included store satisfaction as an antecedent of consumer OOS responses for the first time. In addition, the impact of this variable on OOS responses was analyzed at both levels of the availability of alternative stores, gender and mobility.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"520-537"},"PeriodicalIF":1.1,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71246919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

A influência de instituições formais na internacionalização das empresas em um país emergente 正式制度对新兴国家企业国际化的影响

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-09-01 DOI: 10.7819/RBGN.V0I0.3040

Jefferson Marlon Monticelli, Cyntia Vilasboas Calixto, Sílvio Luís de Vasconcellos, I. Garrido

{"title":"A influência de instituições formais na internacionalização das empresas em um país emergente","authors":"Jefferson Marlon Monticelli, Cyntia Vilasboas Calixto, Sílvio Luís de Vasconcellos, I. Garrido","doi":"10.7819/RBGN.V0I0.3040","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.3040","url":null,"abstract":"Objetivo: O objetivo deste estudo e utilizar a visao baseada em instituicoes como o pano de fundo para uma investigacao sobre como as instituicoes formais influenciam os processos de internacionalizacao das empresas de uma economia emergente. Metodologia: Nosso estudo de caso e baseado em entrevistas semiestruturadas com 21 representantes de instituicoes formais e empresas do setor vinicola brasileiro. Resultados: Notou-se que as instituicoes formais tem influencias positivas na internacionalizacao das vinicolas brasileiras por meio da promocao do aprendizado, redes de relacionamento, inteligencia sobre mercados estrangeiros, reducao de custos, internacionalizacao dos processos do negocio e da imagem do pais de origem como um produtor de vinhos nos mercados internacionais e como um reconhecido fornecedor para o mercado domestico. Elas tambem tem influencias negativas, tais como burocracia excessiva, greves, criacao de barreiras legais para a comercializacao com outros paises, conhecimento tecnico insuficiente, altos impostos e favoritismo que beneficia os maiores produtores de vinho do setor. Contribuicoes: O trabalho encerra com sugestoes para pesquisa futura sobre como fenomenos tais como as estrategias de relacionamento estabelecidas pelas vinicolas impactam a internacionalizacao e como as decisoes de natureza politica tomadas pelas instituicoes formais influenciam o setor vinicola, oferecendo uma nova perspectiva sobre a internacionalizacao dessas empresas.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"358-374"},"PeriodicalIF":1.1,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V0I0.3040","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71247633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Capacidades dinâmicas, capacidades operacionais (educacional-marketing) e desempenho 动态能力、运营能力（教育营销）和绩效

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-09-01 DOI: 10.7819/RBGN.V0I0.2831

A. Takahashi, Sergio Bulgacov, M. Giacomini

引用次数: 3

Corporate governance mechanisms and intellectual capital 公司治理机制与智力资本

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-07-26 DOI: 10.7819/RBGN.V19I65.3024

Francisca Tejedo-Romero, J. Araújo, M. Emmendoerfer

{"title":"Corporate governance mechanisms and intellectual capital","authors":"Francisca Tejedo-Romero, J. Araújo, M. Emmendoerfer","doi":"10.7819/RBGN.V19I65.3024","DOIUrl":"https://doi.org/10.7819/RBGN.V19I65.3024","url":null,"abstract":"Purpose – The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital. Design/methodology/approach – The methodology used was content analysis of 115 annual reports from 23 Ibex35 companies over five years; this allowed for the development of an index to quantify Intellectual Capital information. Findings – Based on Agency-Stakeholders Theory postulates, the main results reveal that companies that disclose most information about their Intellectual Capital are those in which managers have greater managerial ownership, fewer independent directors, separation of functions between the chairman and the chief executive, and larger Boards of Directors. Originality/value – With this study, we contribute to agency-stakeholder theory by analyzing a non-Anglo-Saxon market (characterized by strong executive power and low protection of minority shareholders and other stakeholders), stating that certain characteristics of Corporate Governance condition the disclosure of Intellectual Capital.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"394-414"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V19I65.3024","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

The effect of procedural fairness and supervisor support in the relationship between job insecurity and organizational citizenship behavior 程序公平与主管支持在工作不安全感与组织公民行为关系中的作用

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-07-26 DOI: 10.7819/rbgn.v0i0.3023

S. L. Bohle, A. M. Alonso

{"title":"The effect of procedural fairness and supervisor support in the relationship between job insecurity and organizational citizenship behavior","authors":"S. L. Bohle, A. M. Alonso","doi":"10.7819/rbgn.v0i0.3023","DOIUrl":"https://doi.org/10.7819/rbgn.v0i0.3023","url":null,"abstract":"Purpose – The aim of this paper is to examine whether the perception of job insecurity negatively affects procedural fairness, which may relate to the Organizational Citizenship Behavior (OCB). Finally, we have tested whether perceived supervisor support has a moderating effect in the relationship between procedural fairness and OCB. Design/methodology/approach – Data were collected from a sample of 707 employees in a metal-mechanic company in Chile. Regression analysis was used to analyze the mediating and moderating effects. Findings – It was found that procedural fairness fully mediates the relationship between Job Insecurity and OCB, such that Job Insecurity is negatively related to procedural fairness, which in turn is positively related to OCB. Also, perceived supervisor support moderates the relationship between procedural fairness and OCB. Originality/value – The paper provides new theoretical insights on the effects that perceived job insecurity has on OCB, giving an empirical insight of the mediator and moderator effects that aid in the comprehension of this relationship.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"337-357"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71246986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

The multilevel effect of marketing activities on sales, revenue and profitability in a micro-enterprise 营销活动对微型企业销售、收入和盈利能力的多层次影响

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-07-26 DOI: 10.7819/RBGN.V19I65.2911

Rafael Barreiros Porto, Rafaela da Rocha Costa, E. Watanabe

{"title":"The multilevel effect of marketing activities on sales, revenue and profitability in a micro-enterprise","authors":"Rafael Barreiros Porto, Rafaela da Rocha Costa, E. Watanabe","doi":"10.7819/RBGN.V19I65.2911","DOIUrl":"https://doi.org/10.7819/RBGN.V19I65.2911","url":null,"abstract":"Purpose – This study dynamically assessed the effectiveness of marketing activities in the generation of product sales, revenue, and profitability in a micro-enterprise, a context that lacks research in marketing. Design/methodology/approach – A longitudinal multilevel study was conducted using daily panel data for 5,800 products sold and monthly time series on the business level, involving 26 months of commercial and financial records for a micro-enterprise (a drugstore). Panel and time series regressions were performed. Findings – The research shows that (1) marketing activities, in particular price elasticity, quite accurately generate product sales, (2) the aggregated estimate of total marketing activities predicts monthly company revenue and profitability, and (3) in the investigated company, if marketing activities are intensified in the same proportion to increase costs in products and goods, they are not efficient in generating profit. Originality/value – This research supports investigations concerning micro-macro level analysis relationships with commercial and financial data in order to merge marketing decisions to finance.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"432-452"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Red flags in detecting credit cooperative fraud: the perceptions of internal auditors 发现信用合作社欺诈的危险信号:内部审计师的看法

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-07-26 DOI: 10.7819/RBGN.V19I65.2918

Cristian Baú Dal Magro, P. Cunha

引用次数: 9

Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement 分析2011年后会计信息稳健性对基本概念公告的影响

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2017-07-26 DOI: 10.7819/RBGN.V19I65.2742

Clóvis Antônio Kronbauer, Luiz Henrique Figueira Marquezan, Marco Aurélio Barbosa, Carlos Alberto Diehl

引用次数: 5