Cost Management Practices and Strategic Perspectives: a study in the construction industry of the State of Parana

The purpose of this paper is to investigate the cost management practices of building industry companies of Parana that follow the typology of Porter's strategies. The sample comprises member companies of the Association of Construction Industries of the State of Parana (PR-SINDUSCON) operating in the segment of residential buildings. The data were collected by means of questionnaires sent to 317 SINDUSCON members. 69 were returned and 54 used for our research. Exploratory Factorial Analysis of the data allowed us to identify two groups of cost management practices. Analyses suggest equality between the adopted cost management practices and the Cost Control Planning (CCP) practices among the companies of the Group 1, regardless of the generic strategy adopted. The companies of the Group 2 that adopted the differentiation strategy seem to use mainly the ACR cost management practice. Our findings differ from those obtained by Chenhall insofar as companies that adopt low cost strategies tend to use managerial controls focused on cost control and rigid budgetary controls.

The complex construction of psychological identities in Palestine: Integrating narratives and life experiences

Palestinian youth is challenged by multiple discourses in the process of constitution of its identity. This discursive multiplicity, characteristic of contemporary global societies, is confronted with personal life experiences, giving meaning to primarily nebulous affective impacts in the social environment. Starting from a semiotic-cultural perspective in cultural psychology one can establish a link between the notion of master narrative used by Hammack (2010) and the notion of myth-using the conception of ideology as a bridge that articulates both. Antinomies in the self-biographic narratives presented and discussed by Hammack (2010) support the master narrative of Palestinian identity and enter into interactions with other psychological identities of the interviewed youngsters, such as their religious tradition and secular education. Symbolic elements that are brought to the identity-making process by the diverse narratives are to be seen as resources for the comprehension of life experiences, demanding an integrative effort in the face of what is known and unknown in relation to alterity.

Institutional arrangements in the emerging biodiesel industry: Case studies from Minas Gerais-Brazil

Connecting (small) family farmers to the emerging biodiesel industry requires careful design of the institutional arrangements between the producers of oil crops and the processing companies. According to institutional economics theory, the design of effective and efficient arrangements depends on production and transaction characteristics, the institutional environment, and the organizational environment supporting the transaction between producers and the industry. This paper presents a comparative study on two cases in the feedstock-for-biodiesel industry in the state of Minas Gerais, Brazil. The two case studies represent the production and transaction system of soybeans (Glycine max L Merrill) and castor beans (Ricinus communis L). Important elements of effective and efficient institutional arrangements are farmer collective action, availability of technical and financial support, and farmer experience with particular crops. (C) 2011 Elsevier Ltd. All rights reserved.

Fear for Manufacturing? China and the Future of Industry in Brazil and Latin America

There has been considerable concern in Latin America over the implications of increased competition from China for local industry. These concerns include the possibility of "deindustrialization," the increased "primarization" of the region's exports and the difficulties of upgrading manufactured exports into higher technology products. This article examines the impact of Chinese competition both in the domestic market and in export markets on Brazilian industry. It documents the increased penetration of Chinese manufactures in the Brazilian market and the way in which Brazilian exports have lost market share to China in the US, European Union and four Latin American countries. Brazil, because of its more developed and locally integrated industrial sector, is not typical of other Latin American countries and the article also discusses the relevance of the Brazilian experience for the region as a whole.

The Brazilian biofuels industry

Ethanol is a biofuel that is used as a replacement for approximately 3% of the fossil-based gasoline consumed in the world today. Most of this biofuel is produced from sugarcane in Brazil and corn in the United States. We present here the rationale for the ethanol program in Brazil, its present 'status' and its perspectives. The environmental benefits of the program, particularly the contribution of ethanol to reducing the emission of greenhouse gases, are discussed, as well as the limitations to its expansion.