BAR - Brazilian Administration Review最新文献_第8页

Entrepreneurship Education and its Influence on Higher Education Students’ Entrepreneurial Intentions and Motivation in Portugal 创业教育及其对葡萄牙高等教育学生创业意向和动机的影响

BAR - Brazilian Administration Review Pub Date : 2021-01-01 DOI: 10.1590/1807-7692bar2021190088

Lisete Mónico, C. Carvalho, Samuel Nejati, M. Arraya, Pedro Parreira

引用次数: 10

Mixing Oil with Water: How to Effectively Teach Design Science in Management Education? 油与水的混合:如何在管理教育中有效地教授设计科学?

BAR - Brazilian Administration Review Pub Date : 2020-04-08 DOI: 10.1590/1807-7692BAR2020190036

D. Keskin, G. Romme

引用次数: 8

Understanding Collaborative Problem-Solving on the Move: A Design Science Research Journey 理解移动中的协作解决问题:设计科学研究之旅

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692bar2020180145

Rosemary Francisco, A. Klein

引用次数: 3

Local Government Performance: Evaluating Efficiency, Efficacy, and Effectiveness at the Basic Education Level 地方政府绩效:评估基础教育层面的效率、功效和效果

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692BAR2020190149

M. A. C. Paschoalotto, J. Passador, C. Passador, P. Oliveira

{"title":"Local Government Performance: Evaluating Efficiency, Efficacy, and Effectiveness at the Basic Education Level","authors":"M. A. C. Paschoalotto, J. Passador, C. Passador, P. Oliveira","doi":"10.1590/1807-7692BAR2020190149","DOIUrl":"https://doi.org/10.1590/1807-7692BAR2020190149","url":null,"abstract":"Access to public education for many specialists is the most potent policy toward achieving an equitable and fair society. To accomplish this challenging goal, there must exist an efficient and effective public system. Therefore, to support and expand the issue, we have developed a study that focuses on the impacts that socioeconomic conditions have on efficiency and efficacy at the basic education level in municipalities from the state of São Paulo, Brazil. In order to achieve our main goal, we performed a descriptive statistical analysis, a correlation analysis, and three multiple linear regressions. First, the descriptive study exhibited public education inequality between the municipalities. Following this, the correlation analysis pointed out a positive and significant correlation amongst socioeconomic conditions as well as a more efficient and effective model. Finally, three multiple linear regressions demonstrate a positive and significant impact concerning the economic status between the social condition and the efficiency, efficacy, and effectiveness in public schools run by municipal authorities. Therefore, this paper generates an advance toward local government performance studies, through the analysis of possible impacts concerning socioeconomic conditions in the 3Es at the basic education level.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89109853","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: 6

Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment 季度收益、经营性现金流和未来绩效评估中的应计项目

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692BAR2020190115

R. C. Pimentel, Mara Jane Contrera Malacrida

{"title":"Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment","authors":"R. C. Pimentel, Mara Jane Contrera Malacrida","doi":"10.1590/1807-7692BAR2020190115","DOIUrl":"https://doi.org/10.1590/1807-7692BAR2020190115","url":null,"abstract":"This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive models and variance decomposition were performed. Overall, results show that accounting earnings and accruals have incremental information content over operating cash flows in accessing future financial performance. Firstly, earnings have higher persistence parameters and capture a longer-term perspective showing that earnings, under the accrual regime, are more predictable than cash flows when using their past information. Secondly, the magnitude of accruals positively affects the persistence of earnings. Thirdly, as a component of earnings, operating cash flows are more persistent than the accruals component. Fourthly, high accrual levels are associated with lower future earnings. Finally, earnings have incremental informative power to explain future operating cash flows. This study contributes to the literature by providing evidence of the information content of quarterly performance measures with specific controls for accounting accruals processes, which is useful for financial performance forecasts in markets with low analyst coverage and restricted enforcement mechanisms.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":"84 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75203108","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: 4

Courts as Organizations: Governance and Legitimacy 法院作为组织:治理和合法性

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692BAR2020200032

T. Guimaraes, EDSON RONALDO GUARIDO FILHO, Bruno Batista de Carvalho Luz

引用次数: 2

University Ecosystems and the Commitment of Faculty Members to Support Entrepreneurial Activity 大学生态系统和教师支持创业活动的承诺

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692bar2020190013

G. Moraes, B. Fischer, Matheus Leite Campos, P. Schaeffer

引用次数: 19

Leadership under Crises: A Research Agenda for the Post-COVID-19 Era 危机下的领导力:后covid -19时代的研究议程

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692bar2020200062

U. Lagowska, Filipe Sobral, Liliane Furtado

引用次数: 17

On Social Enterprises and Social Entrepreneurship: An Extension 论社会企业与社会企业家精神:一个延伸

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692bar2020190014

L. Nascimento, Viviane Santos Salazar

{"title":"On Social Enterprises and Social Entrepreneurship: An Extension","authors":"L. Nascimento, Viviane Santos Salazar","doi":"10.1590/1807-7692bar2020190014","DOIUrl":"https://doi.org/10.1590/1807-7692bar2020190014","url":null,"abstract":"Research on social entrepreneurship still lacks theoretical depth, as well as the analysis of the antecedents that lead to the emergence of social enterprises. Seeking to advance such discussion, this paper aims to analyze if and how the conceptual model for analysis of social entrepreneurship antecedents proposed by Jiao in 2011 is empirically supported. Thus, semi-structured interviews with ten Brazilian social entrepreneurs were conducted. From the results, the existence of a new antecedent not described in the conceptual model developed by Jiao was identified, and a framework for analysis of the antecedents that lead to the emergence of social enterprises is being proposed in this paper. The framework elaborated from cases present in an emerging economy that has several social problems also points to analytical inconsistencies in Jiao’s model. Besides allowing the theoretical advance about the initial stage of social enterprises formation, this paper also contributes presenting relations that help minimize the theoretical misunderstanding about the conceptualization of social entrepreneurship, generating a clarified definition. In addition, an agenda with directions for future research on social enterprises and social entrepreneurship is proposed. conceptualization (supporting), data curation (equal), formal analysis (supporting), funding acquisition (equal), investigation (supporting), methodology (supporting), project administration (equal), supervision (equal), validation (equal), visualization (equal), writing-original draft (supporting), writing-review & editing (supporting).","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83208040","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: 16

From Play to Political Action: Prosumerism on Fanvideo Meme Production 从游戏到政治行动:Fanvideo模因生产中的消费主义

BAR - Brazilian Administration Review Pub Date : 2020-01-01 DOI: 10.1590/1807-7692bar2020190121

A. L. M. Souza-Leão, B. M. Moura, Vitor de Moura Rosa Henrique, W. Nunes, Italo Rogerio Correia de Santana

{"title":"From Play to Political Action: Prosumerism on Fanvideo Meme Production","authors":"A. L. M. Souza-Leão, B. M. Moura, Vitor de Moura Rosa Henrique, W. Nunes, Italo Rogerio Correia de Santana","doi":"10.1590/1807-7692bar2020190121","DOIUrl":"https://doi.org/10.1590/1807-7692bar2020190121","url":null,"abstract":"Fans are singular productive consumers. One of their typical practices is the production of fanvideos. An increasingly common trend in fanvideos is the creation of memes, a phenomenon of the modern internet related to ironic humor. This study aimed to analyze how fans, based on media texts, related to successful popular culture franchises. For this purpose, we performed an interpretive content analysis of fanvideos based on popular culture franchises posted on YouTube. Results demonstrate that meme fanvideos are made for play with and through the franchises, play dirty tricks, and criticize the politics. It happens by a variety of types of performances and techniques that dialogue both with the fictional universes and with different spheres of social life, often revealing an attitude of social criticism. Nevertheless, this interface makes room for a reproduction of prejudiced practices that target stigmatized identities. This process illustrates the intensive use of information and communication technologies and the ubiquity of the media, as well as the political tensions increasingly present in ordinary social life. These outcomes show how productive consumer behavior collapses with other social spheres when the meaning of products and brands is appropriated and re-signified through skilled creative consumer practices.","PeriodicalId":53636,"journal":{"name":"BAR - Brazilian Administration Review","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91267904","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: 5