Biotechnologie Agronomie Societe et Environnement最新文献_第8页

The usefulness of the BrF_Score for firms not adherent to the Corporate Sustainability Index (ISE) BrF_Score对于未遵循企业可持续发展指数(ISE)的公司的有用性

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2016-01-14 DOI: 10.4013/base.2016.132.01

Sueli Maia, Valcemiro Nossa, Fernando Caio Galdi, S. N. Nossa

{"title":"The usefulness of the BrF_Score for firms not adherent to the Corporate Sustainability Index (ISE)","authors":"Sueli Maia, Valcemiro Nossa, Fernando Caio Galdi, S. N. Nossa","doi":"10.4013/base.2016.132.01","DOIUrl":"https://doi.org/10.4013/base.2016.132.01","url":null,"abstract":"Este estudo teve como objetivos verificar se existe relacao entre o retorno anormal e o BrF_Score e ainda verificar a relacao entre o retorno anormal e a interacao entre o alto e baixo BrF_Score e o fato da empresa nao compor o ISE. Foi utilizada a estrategia de investimentos de Lopes e Galdi (2007), para separar as empresas no mercado de acoes em alto e baixo Score e analisar se apresentavam retornos anormais positivos. Utilizou-se tambem o embasamento teorico de Kanagaretnam et al. (2007), Galdi (2008) e Kahyaoglu e Bozkus (2010), os quais afirmam que a utilizacao da analise fundamentalista pode proporcionar retornos anormais mais altos para empresas com baixo nivel de governanca corporativa, uma vez que a assimetria informacional e maior nas empresas com nivel mais baixo de governanca comparativamente a empresas com alto nivel de governanca corporativa. Estudaram-se 320 empresas listadas na BM&FBovespa, das quais 47 empresas compuseram o ISE no periodo de 2005 a 2011. Por meio de uma pesquisa empirica, foi utilizada analise de regressao em pooled e em painel. Os resultados encontrados mostram uma relacao positiva entre o retorno anormal e a interacao entre o alto BrF_Score e empresas que nao compoem o ISE, confirmando que a contabilidade pode ajudar na busca de carteiras de acoes mais lucrativas entre empresas com baixo nivel de governanca. Palavras-chave: BrF_Score, governanca corporativa, retorno anormal.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"13 1","pages":"93-110"},"PeriodicalIF":0.7,"publicationDate":"2016-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70249635","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: 1

Are you financially literate? Discover in the Financial Literacy Thermometer 你有财务知识吗?在金融知识温度计中发现

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2016-01-14 DOI: 10.4013/BASE.2016.132.05

A. C. G. Potrich, Kelmara Mendes Vieira, Guilherme Kirch

{"title":"Are you financially literate? Discover in the Financial Literacy Thermometer","authors":"A. C. G. Potrich, Kelmara Mendes Vieira, Guilherme Kirch","doi":"10.4013/BASE.2016.132.05","DOIUrl":"https://doi.org/10.4013/BASE.2016.132.05","url":null,"abstract":"This study had as its objective to develop an indicator for the financial literacy of individuals, called Financial Literacy Thermometer. To achieve this objective, a survey with 1.572 inhabitants of the state of Rio Grande do Sul was done. Based on the answers to the survey, a confirmatory factor analysis was used to build the financial attitude and financial behavior constructs. Next, the financial knowledge construct was calculated. With these three constructs in hand, two clusters were obtained by means of cluster analysis. The first cluster represents individuals who have low financial literacy and the second one those who have high financial literacy. Based on the squared Euclidean distance in relation to the center of each cluster, the proposed indicator allows us to classify any individual as having low or high level of financial literacy. The results also suggest that the majority of respondents have a low level of financial literacy. Such findings ratify the urgent need to develop effective actions in order to reduce financial illiteracy and thus minimize the problems associated to it. Keywords: thermometer, financial literacy, cluster analysis.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"13 1","pages":"153-170"},"PeriodicalIF":0.7,"publicationDate":"2016-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70249650","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: 4

Do the corporate governance levels of BMF Os níveis de governança corporativa da BM&F BOVESPA aumentam a liquidez das ações? BM&F BOVESPA的公司治理水平是否增加了股票的流动性?

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2016-01-01 DOI: 10.4013/base.2016.133.05

Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, V. Martins, Milton Barossi Filho

引用次数: 4

Desempenho internacional: um modelo multifacetado de mensuração 国际绩效:一个多方面的衡量模型

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-10-22 DOI: 10.4013/BASE.2015.124.03

I. Garrido, A. Pereira, Sílvio Luís de Vasconcellos, C. R. Gonçalo, Cyntia Vilasboas Calixto, Jefferson Marlon Monticelli

{"title":"Desempenho internacional: um modelo multifacetado de mensuração","authors":"I. Garrido, A. Pereira, Sílvio Luís de Vasconcellos, C. R. Gonçalo, Cyntia Vilasboas Calixto, Jefferson Marlon Monticelli","doi":"10.4013/BASE.2015.124.03","DOIUrl":"https://doi.org/10.4013/BASE.2015.124.03","url":null,"abstract":"The way in which the international performance has been measured is pointed out as one of the causes of the controversial results in research on internationalization. Among the gaps related to the field are the absence of a unified scale, the concentration of studies in developed countries, the problems with statistical validation, the absence of a cross-cultural approach, sample from different industries, and the weak relationship between the determinants and the indicators of performance. This study proposes a model to measure international performance that contributes to reduce some of these gaps. The proposed model was tested with 190 Brazilian companies. It has been used exploratory and confirmatory factor analysis and structural modeling equation to evaluate the data and the model. The final model presents a multifaceted view of international performance, suggests new dimensions of measures, such as marketing, relational, and domestic market, and is useful in different environments and situations. Keywords: international performance, dimensions of performance, EXPERF.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"12 1","pages":"285-299"},"PeriodicalIF":0.7,"publicationDate":"2015-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70249156","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: 1

INNOVATION IN LOW-INCOME MARKET: A STUDY BASED ON THE SYMBOLIC PRODUCTION AND CULTURAL REPRODUCTION 低收入市场的创新:基于符号生产与文化再生产的研究

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-10-22 DOI: 10.4013/BASE.2015.124.06

Vitor Koki da Costa Nogami, Luis Pilli, J. Mazzon, F. Vieira, Andres Rodriguez Veloso

{"title":"INNOVATION IN LOW-INCOME MARKET: A STUDY BASED ON THE SYMBOLIC PRODUCTION AND CULTURAL REPRODUCTION","authors":"Vitor Koki da Costa Nogami, Luis Pilli, J. Mazzon, F. Vieira, Andres Rodriguez Veloso","doi":"10.4013/BASE.2015.124.06","DOIUrl":"https://doi.org/10.4013/BASE.2015.124.06","url":null,"abstract":"The paper analyzes the interaction between symbolic production and cultural reproduction in low-income consumers market, affecting the attitudes towards the innovation adoption. This effect influences purchase decision regarding the characteristic of innovation intensity. The theoretical background involves: first, culture and consumption are represented by symbolic production and cultural reproduction, second, the innovation adoption that is categorized into early and late, third, the innovation intensity that is categorized into radical and incremental. A total of 390 low-income consumers were surveyed and the data was analyzed using the Structural Equation Modeling. The results show that early adopters prefer radical innovations instead of the incremental one, favoring those products that have higher sophistication and technology. On the other hand, late adopters prefer incremental innovations, because they are more cautious and uncertain about the risks that innovation can cause. Keywords: innovation adoption, innovation intensity, symbolic production, cultural reproduction, low-income market.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"12 1","pages":"331-342"},"PeriodicalIF":0.7,"publicationDate":"2015-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70249301","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: 4

PROCESSO DE APRENDIZAGEM ORGANIZACIONAL EM EVENTOS RAROS: UMA ANÁLISE SOB A PERSPECTIVA INTEGRADORA 罕见事件中的组织学习过程:综合视角下的分析

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-10-22 DOI: 10.4013/BASE.2015.124.02

Alessandro Carvalho da Silva Oliveira, A. Takahashi

{"title":"PROCESSO DE APRENDIZAGEM ORGANIZACIONAL EM EVENTOS RAROS: UMA ANÁLISE SOB A PERSPECTIVA INTEGRADORA","authors":"Alessandro Carvalho da Silva Oliveira, A. Takahashi","doi":"10.4013/BASE.2015.124.02","DOIUrl":"https://doi.org/10.4013/BASE.2015.124.02","url":null,"abstract":"This research aims at making a theoretical foray and proposing a model that allows us to understand the process of organizational learning in rare events. Adopting an integrative perspective, research on the process of organizational learning must take into account the cognitive, behavioral and social aspects that support and enable the understanding of the phenomenon, as well as the assimilation of levels of analysis in which learning can occur. Analyzing and operationalizing the concept of organizational learning process, relating it to rare events, seems to be a viable alternative to enhance the processes of change in the way organizations and understand the dynamics by which new routines are formed and new knowledge base is created, used and institutionalized, which confirms the adoption of integrative perspective. The conceptual model can reveal, in simplified form, the complex process by which organizations learn when they can review their repertoire of responses in order to improve their performance. The repertoire of responses means the set of routines, habits, roles (potential or realized) taken for granted and that are able to reformulate when influenced by a singular event. Keywords: organizational learning, rare events, change, knowledge, routine.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"12 1","pages":"270-284"},"PeriodicalIF":0.7,"publicationDate":"2015-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70249600","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

O PAPEL DO GÊNERO NA INTENÇÃO DE USO DE NOVAS TECNOLOGIAS POR MEIO DO MODELO TAM ADAPTADO 性别在通过TAM模型使用新技术意图中的作用

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-10-22 DOI: 10.4013/base.2015.124.01

C. A. Alves, Evandro Luiz Lopes

引用次数: 1

RESPONSABILIDADE SOCIAL CORPORATIVA NA CADEIA DE SUPRIMENTOS DE PETRÓLEO E GÁS NATURAL: O CASO DOS FORNECEDORES DA PETROBRAS 石油和天然气供应链中的企业社会责任:巴西国家石油公司供应商的案例

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-08-25 DOI: 10.4013/BASE.2015.123.04

Elidiane Melo, M. Primo, Carla Regina Pasa Goméz, R. G. Amaro, D. Moser

{"title":"RESPONSABILIDADE SOCIAL CORPORATIVA NA CADEIA DE SUPRIMENTOS DE PETRÓLEO E GÁS NATURAL: O CASO DOS FORNECEDORES DA PETROBRAS","authors":"Elidiane Melo, M. Primo, Carla Regina Pasa Goméz, R. G. Amaro, D. Moser","doi":"10.4013/BASE.2015.123.04","DOIUrl":"https://doi.org/10.4013/BASE.2015.123.04","url":null,"abstract":"This research aims to analyze the influence of social responsibility criteria on the management of second-tier suppliers in the Petrobras’ supply chain. In this article, we considered as social responsibility criteria actions in health, environment and safety (HES) and management used by Petrobras in supplier selection. The research is a qualitative study of multiple cases, and the units of analysis are the companies Alpha, Beta and Gamma. The main results indicate that, in the aspect of social responsibility, Petrobras influences the companies studied differently. It can be seen that the Petrobras’ criteria for HSE and managerial influence superficially management practices of suppliers in business research. Companies Alpha and Beta have a coercive isomorphic behavior, while Gamma has no framework in the isomorphic categories because its performance was developed independent from the relationship with Petrobras. Finally, it is believed that if Petrobras intended to disseminate the practices present in its criteria for HES and management along the supply chain, this public firm needs to reconsider its selection process on issues aimed at improving the scope of the requirements in addition to how it directs the propagation of these guides along the supply chain. Keywords: Supply Chain Management, social responsibility, isomorphism.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"12 1","pages":"210-224"},"PeriodicalIF":0.7,"publicationDate":"2015-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70249113","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

UNDERPRICING NAS OFERTAS PÚBLICAS INICIAIS: EVIDÊNCIAS EMPÍRICAS NO BRASIL ( 2002-2013) 首次公开发行中的低价:巴西的经验证据(2002-2013)

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-08-20 DOI: 10.4013/BASE.2015.123.01

Bruno Wilson Barbosa de Brito, I. Gartner

{"title":"UNDERPRICING NAS OFERTAS PÚBLICAS INICIAIS: EVIDÊNCIAS EMPÍRICAS NO BRASIL ( 2002-2013)","authors":"Bruno Wilson Barbosa de Brito, I. Gartner","doi":"10.4013/BASE.2015.123.01","DOIUrl":"https://doi.org/10.4013/BASE.2015.123.01","url":null,"abstract":"Com o objetivo de contribuir para o debate envolvendo o fenomeno do underpricing nas Ofertas Publicas Iniciais, esse artigo analisou 140 processos de abertura de capital de empresas que ocorreram no Brasil no periodo de Janeiro de 2002 a Dezembro de 2013 e procurou verificar a ocorrencia ou nao do fenomeno do underpricing testando empiricamente tres tipos de assimetria: (i) assimetria informacional entre a empresa emissora e o mercado (consideramos a informacao se o IPO foi primario, secundario ou ambos para mensurar esse efeito), (ii) assimetria informacional entre investidores (utilizamos a presenca de fundos de Private Equity para mensurar esse efeito) e (iii) associacao do prestigio do banco coordenador da oferta ao resultado da emissao (dividimos a amostra entre bancos de alto e baixo prestigio e verificamos se o prestigio do banco coordenador lider teve alguma influencia no underpricing ). Foram utilizados estatistica descritiva e testes de hipoteses parametricos e nao parametricos para avaliar a ocorrencia ou nao do fenomeno do underpricing. Nossos resultados confirmaram a hipotese de ocorrencia do fenomeno de underpricing e assimetria informacional dos tres tipos testados nos processos de abertura de capital que ocorreram no Brasil, sendo que o total de “dinheiro deixado na mesa” foi de R$ 8,2 bilhoes no periodo analisado. O tema apresenta importância crescente, em face do desenvolvimento do mercado de capitais brasileiro. Palavras-chave: IPO, underpricing, Brasil.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"12 1","pages":"168-182"},"PeriodicalIF":0.7,"publicationDate":"2015-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70248752","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: 3

GERENCIAMENTO DE RESULTADOS: ESTUDO EMPÍRICO EM EMPRESAS BRASILEIRAS E PORTUGUESAS ANTES E APÓS A ADOÇÃO DAS IFRS 收益管理:巴西和葡萄牙公司采用国际财务报告准则前后的实证研究

IF 0.7 4区农林科学

Biotechnologie Agronomie Societe et Environnement Pub Date : 2015-08-20 DOI: 10.4013/BASE.2015.123.03

P. Silva, Marcos Wagner da Fonseca

{"title":"GERENCIAMENTO DE RESULTADOS: ESTUDO EMPÍRICO EM EMPRESAS BRASILEIRAS E PORTUGUESAS ANTES E APÓS A ADOÇÃO DAS IFRS","authors":"P. Silva, Marcos Wagner da Fonseca","doi":"10.4013/BASE.2015.123.03","DOIUrl":"https://doi.org/10.4013/BASE.2015.123.03","url":null,"abstract":"The objective of this study was to analyze the effect of the process of convergence to the standards of international accounting on Earnings Management levels in Brazilian and Portuguese companies. The study is as a descriptive-explanatory research using the quantitative approach guided by the adapted Barth et al. (2008) model to estimate the level of earnings management. The study analyzed 143 Brazilian companies and 30 Portuguese companies taken from the website of Thomson Financial Worldscope and analyzed them in two different periods – post and pre-convergence. The data analysis was performed using multivariate statistical techniques, panel data analysis, logistic regression, variance ratio test and spearman correlation (rho). The results of the four earnings management measures were not statistically significant to attest the effect of international accounting standards issued by the IASB on earnings management levels in the post-convergence period. It is important to highlight that the search for quality in accounting information does not only depend on the convergence to international accounting standards in the countries, but on the other factors as well, such as cultural, socioeconomic and institutional and legal factors, which influence the process of accounting convergence. Keywords: earnings management, Brazilian and Portuguese companies, adoption of IFRS.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"12 1","pages":"193-209"},"PeriodicalIF":0.7,"publicationDate":"2015-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70248979","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: 9