Coleópteros coletados com armadilhas luminosas e etanólicas em plantio de Eucalyptus spp. no sul do Rio Grande do Sul

The objective of this study was to collect, identify and study population fluctuation of Coleoptera species in a forest of Eucalyptus spp., on a farm in the municipality of Pinheiro Machado, Rio Grande do Sul State. Insects were collected with light traps and ethanol traps, once every fifteen days, in the period of February 2006 to October 2007. The insects, after selection procedures, were identified based on entomological collections and specialized literature. A total of 6172 individuals were collected and distributed among 40 families and 249 species, of which 130 were identified at the species level and 119 at the family level, representing 4498 and 1674 of total individuals collected, respectively. Cyclocephala sp. 1, Cyclocephala sp. 2, Dyscinetus sp. 1, Euetheola humilis (Scarabaeidae) and Neoclytus curvatus (Cerambycidae) were the most abundant species, representing 49.28% of the individuals identified in genus and/or species. Scarabaeidae presented the highest number of individuals (2588), distributed in 37 species. The families Cerambycidae (47) and Scolytidae (40) presented the largest number of species. Individuals of Coleoptera were trapped at all collections but the largest number of individuals was trapped in December 2006 and March 2007.

Aspectos estratégicos e econômicos da política de bonificação em quantidade de produto

ste trabalho objetiva identificar a percepção dos gestores de controladoria de indústrias sobre os aspectos estratégicos e econômicos da decisão de bonificação em quantidade de produto. A premissa é que os resultados econômicos gerados pela decisão de desconto no preço e de bonificação em quantidade de produto são iguais, considerando a mesma quantidade de produto entregue ao cliente. Com base no banco de dados da FIPECAFI- FEA-USP, analisaram-se 91 questionários encaminhados a controllers atuantes em diversos setores. Os resultados revelam: 1) um número muito significativo de empresas da amostra selecionada adota a bonificação em produtos; 2) a área comercial é a principal responsável por essa decisão; e 3) identificação da percepção dos controllers sobre aspectos decisórios de bonificação em quantidade de produtos.

Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos Enanpads de 1996 a 2005

This paper analyzes the temporal evolution of scientific accounting research in Brazil and the relationship between as not-motive and positive approaches. In order to do so, this study was based on documental descriptive research of papers submitted at the Annual Meeting of the National Association of the Post-Graduation Programs in Management (ENANPADs), from 1996 to 2005. Bibliometrics (Lotka's Law) was used to assess the productivity of the authors of the papers. The results are consistent with the results obtained by Fulbier and Sellhorn (2006) in Europe and reveal that authors predominantly adopt a positive approach,few researchers use the two approaches and confirm that Brazilian researchers have a lower productivity in comparison to those who publish in English-language periodicals.

THE RELEVANCE OF SUBSIDIARY INITIATIVES FOR BRAZILIAN MULTINATIONALS

The put-pose of this paper is to analyze relationship patterns between headquarters and subsidiaries of Brazilian Multinationals Enterprises (BrMNEs). The key construct for that investigation is Subsidiary Initiative, which comprises Subsidiary Entrepreneurial Orientation, Autonomy, Integration, Local Competitive Context and Business Network. A survey was carried out in a sample of 65 subsidiaries of 29 BrMNEs. The main outcome is that subsidiaries are highly integrated and receive Entrepreneurial Orientation from Headquarters (HQs), but Initiative is limited. Actually, the main determinants of subsidiary's initiatives are Local Context and Business Networking in the host country. This apparent paradox may be explained by what we call 'rebellious subsidiaries', which take initiatives based on their business environment and connections, regardless of their HQs' directions or delegation of autonomy.

Antecedentes do relacionamento e da performance em empresas da cadeia de suprimentos: estruturação e aplicação de modelos de equações estruturais

The relationship between companies is an important issue in the management of supply chains. Several aspects relating to the flow and exchange of information along the chain are considered as having a decisive influence on the success of this relationship. The main objective of this work was to structured and test models that link aspects of this nature with performance and the purchaser-supplier relationship in the supply chain. Aspects relevant to communication and the use do IT in relationships between companies were investigated. The importance of performance in this relationship was also investigated. The research were based on empirical data obtained by means of structural equation modeling. The results show that some aspects contribute in a significant way to the success of this relationship while others that, a priori, are considered important make no contribution.