Biotechnologie Agronomie Societe et Environnement最新文献_第2页

The Contribution of the Dynamic Capabilities to Promote Sustainability in Industrial and Service Companies 动态能力对促进工业和服务企业可持续发展的贡献

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-07-06 DOI: 10.4013/base.2020.172.01

Bruna Carolina Pospichil, Cristiane Froehlich, Cristine Hermann Nodari, Serje Schmidt, Raquel Engelman Machado

{"title":"The Contribution of the Dynamic Capabilities to Promote Sustainability in Industrial and Service Companies","authors":"Bruna Carolina Pospichil, Cristiane Froehlich, Cristine Hermann Nodari, Serje Schmidt, Raquel Engelman Machado","doi":"10.4013/base.2020.172.01","DOIUrl":"https://doi.org/10.4013/base.2020.172.01","url":null,"abstract":"The objective of this research is to identify the contribution of dynamic capabilities to promote sustainability in companies located in the regions of Vale do Sinos and Paranhana, in the state Rio Grande do Sul, Brazil. The study is an exploratory and qualitative research through a study of multiple cases. The primary and secondary data collected were analyzed using qualitative content analysis. It was found that dynamic capabilities can be addressed through the six subcapacities of Day and Schoemaker (2016) and operationalized by elements presented by Teece, Pisano and Shuen (1997) and Teece (2007, 2014) as trajectory, position and organizational processes. Sustainability practices performed by the investigated companies were identified and they relate to each one of the six sub-capabilities. The companies operate directly with the three pillars of sustainability by performing actions in order to reach each one of them and maximise its sustainability results. By exposing the context, the vision of the future, training and self-responsibility are characterized in an exploratory and constructive way for the process of development of sustainability.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41901622","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}

引用次数: 2

Complexidade e Risco dos Conglomerados Financeiros Operantes no Brasil 在巴西经营的金融集团的复杂性和风险

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-07-06 DOI: 10.4013/base.2020.172.04

Carlos André Marinho Vieira, Mariana Câmara Gomes e Silva, Rafaela Rodrigues Da Silva, Débora Bezerra Florêncio

引用次数: 1

Uso dos Sistemas de Controle Gerencial no Equilíbrio da Tensão Dinâmica na Implementação de Estratégias de Inovação em Empresa Familiar 运用管理控制系统平衡家族企业创新战略实施中的动态张力

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-07-06 DOI: 10.4013/base.2020.172.05

Ieda Margarete Oro, Carlos Eduardo Facin Lavarda

引用次数: 3

A Influência da Adesão à Câmara de Arbitragem na Criação de Valor das Empresas 遵守仲裁庭对公司价值创造的影响

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-07-06 DOI: 10.4013/base.2020.172.06

A. Savelli, Moisés Ari Zilber, W. T. Nakamura

引用次数: 0

How Hiring Financial Advisors in Cross-Border Acquisitions in The BRICS is Driven by The Target Country Institutional Image and Home-Target Distance 在金砖国家跨国并购中聘请财务顾问是如何受到目标国家机构形象和本土-目标距离的影响的

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-07-06 DOI: 10.4013/base.2020.172.02

Luciana Orozco de Gouveia, M. Ferreira, H. Ramos

{"title":"How Hiring Financial Advisors in Cross-Border Acquisitions in The BRICS is Driven by The Target Country Institutional Image and Home-Target Distance","authors":"Luciana Orozco de Gouveia, M. Ferreira, H. Ramos","doi":"10.4013/base.2020.172.02","DOIUrl":"https://doi.org/10.4013/base.2020.172.02","url":null,"abstract":"We examine how the target country’s institutional image and home-host institutional and geographic distance influence the acquirer firms’ hiring financial advisors in cross-border acquisitions (CBAs) in the BRICS. Specifically, we scrutinize whether the acquirer hires financial advisor in the acquirer firm’s country, the target country or a global advisor. We argue that the acquirer is more likely to hire a financial advisor the poorer the institutional image of the target country and the greater the home-host institutional and geographic distance. Using longitudinal data on 642 cross-border acquisitions during 2013-2017 in the BRICS – Brazil, Russia, China, India and South Africa, we empirically test the hypotheses. The findings have important implications for scholars, policymakers and managers. Our results confirm that: acquirer firms are more likely to hire a financial advisor in the acquirer’s country to advise a cross-border acquisition the greater the institutional distance between the countries. And, that acquirer firms are more likely to hire a global financial advisor to advise a cross-border acquisition the greater the geographic distance between the countries.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41343405","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}

引用次数: 0

O conservadorismo condicional nas demonstrações financeiras das incorporações de capital aberto no Brasil 巴西上市公司财务报表中的条件保守主义

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-03-31 DOI: 10.4013/base.2020.171.04

Francisco Martins Loenert, Ricardo Luiz Menezes Da Silva

{"title":"O conservadorismo condicional nas demonstrações financeiras das incorporações de capital aberto no Brasil","authors":"Francisco Martins Loenert, Ricardo Luiz Menezes Da Silva","doi":"10.4013/base.2020.171.04","DOIUrl":"https://doi.org/10.4013/base.2020.171.04","url":null,"abstract":"Prezando pela qualidade da informação contábil, a OCPC 04 deu nova interpretação à ICPC 02 (IFRIC 15), a qual harmonizou as normas internacionais com as características locais das incorporadoras brasileiras. Neste contexto, o presente trabalho tem como objetivo observar e analisar o conservadorismo condicional das incorporadoras de capital aberto no Brasil. Devido à dimensão e persistência das apropriações contábeis, atreladas ao longo ciclo operacional, foi estabelecida a hipótese de um maior nível de conservadorismo das incorporadoras em relação ao mercado. Desta forma, dois modelos foram utilizados: i) o Modelo Original de reconhecimento de perdas segundo Basu (1997); e ii) o Modelo Adaptado, derivado do Modelo Original, que evidencia apenas o conservadorismo das incorporadoras. O resultado da aplicação destes modelos indicou conservadorismo condicional superior para as incorporadoras, ou seja, as incorporadas reconhecem mais tempestivamente suas perdas que outros setores do mercado. Concluiu-se que diversas particularidades do setor podem justificar este resultado, tais como suas características operacionais, o método de reconhecimento de receita, o contexto do Novo Mercado, e as políticas de revisão de custos orçados.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70252437","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}

引用次数: 0

Investimento em Recursos Intangíveis de Relacionamento e o Desempenho no Setor do Agronegócio: Análise do Caso JBS-Friboi 无形关系资源投资与农业综合企业绩效——JBS Friboi案例分析

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-03-31 DOI: 10.4013/base.2020.171.02

V. Pires, G. Fedato, Guilherme Trez

引用次数: 1

Permanência no Exterior e Renovação Estratégica de uma Born Global Digital de Mercado Emergente: um Estudo de Caso 在国外停留和战略更新的诞生全球数字新兴市场:一个案例研究

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-03-31 DOI: 10.4013/base.2020.171.01

G. Rossato, D. Floriani, Mohamed Amal

引用次数: 2

Gastos com P&D e a Expectativa de Geração de Balor nas Firmas Brasileiras 巴西公司的研发支出和巴洛的预期产生

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-03-31 DOI: 10.4013/base.2020.171.06

Júlia Peres Tortoli, Anelise Krauspenhar Pinto Figari, Marcelo Augusto Ambrozini, M. Moraes

引用次数: 0

Gerenciamento de resultados por mudança de classificação e governança corporativa no Brasil 巴西分类变化和公司治理的收益管理

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2020-03-31 DOI: 10.4013/base.2020.171.05

Alan Diógenes Góis, Paulo Henrique Nobre Parente

引用次数: 2