966 resultados para Triple Bottom Line Sustainability


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Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção do Grau de Mestre em Ciências da Educação, especialização em Administração Escolar

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We propose a short-range generalization of the p-spin interaction spin-glass model. The model is well suited to test the idea that an entropy collapse is at the bottom line of the dynamical singularity encountered in structural glasses. The model is studied in three dimensions through Monte Carlo simulations, which put in evidence fragile glass behavior with stretched exponential relaxation and super-Arrhenius behavior of the relaxation time. Our data are in favor of a Vogel-Fulcher behavior of the relaxation time, related to an entropy collapse at the Kauzmann temperature. We, however, encounter difficulties analogous to those found in experimental systems when extrapolating thermodynamical data at low temperatures. We study the spin-glass susceptibility, investigating the behavior of the correlation length in the system. We find that the increase of the relaxation time is accompanied by a very slow growth of the correlation length. We discuss the scaling properties of off-equilibrium dynamics in the glassy regime, finding qualitative agreement with the mean-field theory.

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La creación de conocimiento al interior de las organizaciones es visible mediante la dirección adecuada del conocimiento de los individuos, sin embargo, cada individuo debe interactuar de tal manera que forme una red o sistema de conocimiento organizacional que consolide a largo plazo las empresas en el entorno en el que se desenvuelven. Este documento revisa elementos centrales acerca de la gestión de conocimiento visto desde varios autores y perspectivas e identifica puntos clave para diseñar un modelo de gestión de conocimiento para una empresa del sector de insumos químicos para la industria farmacéutica, cosmética y de alimentos de la ciudad de Bogotá.

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Purpose – This article aims to analyze individual attitudes toward the impact of multinational enterprises (MNEs) on local businesses. These individual attitudes are important in understanding voters' preferences, which studies show to affect governmental policies. MNEs' market entry location decisions are conditioned by the host's political environment. Moreover, MNEs' attempts to attain legitimacy in their host contexts ultimately affect their bottom line, so how the public perceive MNEs matters. Design/methodology/approach – Using a large-scale data set, the paper carefully delineates between a set of potential mechanisms influencing individual attitudes to globalization in the context of individuals' attitudes toward the impact of MNEs on local businesses. Findings – The article demonstrates that there is remarkable heterogeneity and complexity in individual attitudes toward the impact of MNEs on local businesses and that these attitudes differ across regions and across countries. It is found that better educated individuals, those employed in the private sector, and those who do not have nationalistic tendencies are more likely to consider that MNEs are not harming local firms, while the opposite holds for those who are employed in “less skilled” occupations, such as those working in plants or in elementary occupations. The article also provides evidence that individuals' attitudes are determined by more than the labor market calculations these individuals might have. In fact, the socializing influence of education and the socializing impact of the individuals' type/sector of occupation also significantly determine the individual attitudes under study. Originality/value – This area of research remains substantially under-developed in the literature that analyzes individual attitudes toward globalization, which focuses on individual attitudes toward trade and immigration. Thus, the article not only aims to broaden the work on individual attitudes toward globalization, but it also aims to facilitate further discussion on the specific topic of individual attitudes toward MNEs.

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The decision to adopt environmental management system (EMS) and to develop effective implementation strategies has engrossed managers at all levels and in all types of organisations in recent years. Some organisations have claimed that environmental issues have been determining their  bottom-line and business performance in the market place. This paper is first part in the series focussing on the reasons for EMS implementation and the benefits and impediments associated with the process. Measures  commonly practised by organisations to overcome/address the  impediments are also presented in this paper. The findings of this paper are based on a questionnaire survey mailed to Australasian organisations on their experiences with ISO 14001 implementation and certification.

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Regardless of the technical procedure used in signalling corporate collapse, the bottom line rests on the predictive power of the corresponding statistical model. In that regard, it is imperative to empirically test the model using a data sample of both collapsed and non-collapsed companies. A superior model is one that successfully classifies collapsed and non-collapsed companies in their respective categories with a high degree of accuracy. Empirical studies of this nature have thus far done one of two things. (1) Some have classified companies based on a specific statistical modelling process. (2) Some have classified companies based on two (sometimes – but rarely – more than two) independent statistical modelling processes for the purposes of comparing one with the other. In the latter case, the mindset of the researchers has been – invariably – to pitch one procedure against the other. This paper raises the question, why pitch one statistical process against another; why not make the two procedures work together? As such, this paper puts forward an innovative dual-classification scheme for signalling corporate collapse: dual in the sense that it relies on two statistical procedures concurrently. Using a data sample of Australian publicly listed companies, the proposed scheme is tested against the traditional approach taken thus far in the pertinent literature. The results demonstrate that the proposed dual-classification scheme signals collapse with a higher degree of accuracy.

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The building profession is increasingly becoming more demanding with respect to building environmental performance. Intentions are to provide best practices into our buildings. In part, this is a response due to the Australian government and other independent organisations that have developed policy on rating tools and performance ranking measures, all with the intention of accomplishing environmentally sustainable buildings.

With rating systems endorsing innovative environmental design solutions, it could be asked: Are our buildings really operating as rated? Do we know whether our designs are in compliance with what was calculated or simulated? Is there a feedback loop informing the design process on successes or failures in our designs or mechanical services?

While ratings continue to focus on ‘by design’ or ‘as built’ rewards, few tools acknowledge perhaps the more crucial bottom line: ‘as performing’. With the exception of an AGBR (Australian Green Building Rating) scheme on actual annual energy consumption, there appears to be no ‘as performing’ assessment. Furthermore, practically every building is a prototype (a one-off) and requires commissioning, programming and scheduling of its services. It would certainly appear that as stakeholders (the procurers, owners, facilities managers and users) of the newly built environment, that what we really want to know is actual on-site confirmation of performance. It is the objective of the Mobile Architecture and Built Environment Laboratory (MABEL), to provide such a service.

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Australian businesses will face profound and wide-ranging structural impacts during their transition to a low carbon footprint economy. This paper synthesizes the impacts for the firm during the transition and identifies the crucial impact variables. In doing so, it explores the link between the opportunities and benefits, costs, risks and structural changes and evaluates the challenges in managing the multiple impacts. The paper provides a conceptual model that will assist decision-makers deal with risk management or bottom-line protection issues as well as exploiting the business opportunity the new regulatory environment will produce. The model argues for a holistic corporate governance mechanism, with responsibility and accountability of climate change risk management placed with the board of directors and senior management. The literature review is presented first, followed by the discussion and the model. Future empirical research direction is also presented with the development of a series of propositions for testing.

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This paper reports the results of a study of the top 500 private sector organizations and the top 100 public sector organizations in Sweden. It is a replication of the study by Svensson et al. (2004). The aim of the study was to describe and compare the business ethics commitment of organizations across the two sectors. The empirical findings indicate that the processes involved in business ethics commitment have begun to be recognized and acted upon at an organizational level in Sweden. Some support is provided to show that codes of ethics are developing in some of Sweden’s largest private and public sector organizations – although this is happening to a lesser extent in the public sector. It is noted that an effect of a code of ethics on the bottom line of the business was acknowledged by respondents in both private and public sector organizations. We believe that the supporting measures of business ethics commitment appear to be underutilized in both private and public sector organizations in Sweden (among those that possess codes of ethics), thus indicating that the commitment to business ethics in Swedish organizations has potential for future development.

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Business globally are readying themselves for wide-ranging impacts as they transition towards a low carbon footprint economy. This paper discusses the major impacts for the firm due to the move to a low-carbon footprint system. In doing so it highlights the crucial link between opportunities, costs, risks and structural changes faced by firms, and presents a framework for managing the complex, multi-pronged impacts. The paper provides a conceptual model that will assist decision-makers to deal with risk management or bottom-line protection issues as well as exploiting the business opportunity the new regulatory environment will produce. The model argues for a holistic corporate governance mechanism, with responsibility and accountability of climate change risk management placed with the board of directors and senior management.

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The opening of the Australian economy in a globalised world has led to Australian garment and retail corporations moving their manufacturing overseas and acquiring goods from overseas providers. This is usually better for the corporations’ bottom-line, as they can purchase goods overseas at a fraction of their local cost, partly due to cheap labour. Australia is one of the many OECD countries not to have a well regulated environment for workplace human rights. This study examines 18 major Australian retail and garment manufacturing corporations and finds that workplace human rights reporting is poor, based on content analysis of their annual reports, corporate social responsibility reports and websites. This is probably due to the failure of the Australian Government to provide adequate oversight by promulgating mandatory reporting standards for both local and overseas operations of Australian companies. This permits corporations to avoid reporting their workplace human rights standards and breaches.

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Este trabalho de conclusão investiga o efeito da geração de estoques intermediários nos indicadores principais empregados na Teoria das Restrições (Ganho, Despesa Operacional e Inventário) em uma unidade industrial de processo produtivo de Propriedade contínuo, que emprega embalagens, matérias-primas obtidas em larga escala e cadeias logísticas de longo curso. Este tipo de indústria produz bens de consumo imediato, com pouca variabilidade, de modo “empurrado”. A principal conseqüência é a perda do sincronismo na cadeia logística, resultando em uma grande quantidade de estoques intermediários e custos crescentes, relacionados principalmente ao custo de manutenção destes estoques. Através dos cinco passos de focalização e das ferramentas lógicas da Teoria das Restrições, propõe-se uma alternativa gerencial, que inclui o algoritmo Tambor-Pulmão-Corda e insere a organização em um processo de melhoria contínua, cujos impactos são avaliados por simulação computacional. Através de técnicas estatísticas e software apropriados, constrói-se um modelo de simulação computacional baseado em dados reais de uma planta produtora de cimento. A partir deste modelo, diferentes cenários são testados, descobrindo-se a condição ótima. Chega-se a uma conclusão, considerando a mudança na política de geração de estoques intermediários e seus impactos na redução de custos e riscos.

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With transnational corporations (TNCs) around the world today numbering over 60,000 and more than 800,000 affiliates working abroad, it is easy to understand how modern day international business could have transformed into a major global player serving at the axis of politics, social and environmental responsibility. Additionally, with accountability to a large variety of both public and private stakeholders, all exerting significant power and influence, today’s global corporate structure is reinventing modern international relations, and in some cases, dominating it. (Muldoon 2005) This transformative nature of globalization today can also serve as a source of friction among this growing chorus of players and is bringing irreversible change to these relationships and how they impact and influence business around the world. (Muldoon 2005) From the largest to the smallest international corporation seeking to expand into new international markets, the challenges that come with corporate ambition can mean the difference between success and failure and they find a home at the intersection of international relations, diplomacy and economics. To successfully navigate these challenges, especially in emerging economies, a company must now factor in more than just the “bottom line” and address complex issues that include human rights differences, environmental regulations, labor rights and values of each country. (Henisz, 2014) Combined with modern-day mobility achieved through technology and the Internet, corporations today have a great capacity to reach targeted audiences and establish a presence, but it is this same technology that also allows for immediate response to any corporate action. This constant, 24-hour news cycle, where everyone is made to be a real-time reporter through social media, has created a situation that demonstrably necessitates the ability to not only 3 respond immediately, but also to have real-time understanding of the challenges faced by a corporation as it looks toward global expansion. International Business Diplomacy, or simply Business Diplomacy as it will be referred to in this paper, combines all of these nuanced factors into a relatively new discipline that offers companies looking to expand into new markets, guidelines and directives so that they can more strategically map corporate direction, limit risk and achieve their objectives. This paper will examine the history of diplomacy and how the concept of statecraft became intertwined with the increasing globalization of business. Following a scholarly examination of how modern Business Diplomacy came into being, and the unique challenges that come with its application, particularly the liabilities needed to be overcome, this paper will apply the concept to the Brazilian aerospace manufacturer Embraer, tracking its strategic emergence from a small, regionally focused aircraft producer to global leader in the regional and executive jet market platforms. It will then examine Embraer’s entrance into the Chinese market, where the company suffered from several missteps and eventually had to refocus its business model from commercial to executive jets. Finally, as globalization continues to “emancipate international business from its institutional and social constraints,” (Muldoon 2005) this paper will address how the relatively new and emerging discipline of Business Diplomacy is continuing to mature and grow in stature and influence through the proposition of a new challenge or “liability” that corporations must also overcome as they expand into new markets. Through the analysis of Embraer in China, this paper will introduce the Liability of Governance to the lexicon of Business Diplomacy and propose specific steps that a company can undertake to avoid it.

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This doctoral thesis is about global brands under several perspectives, starting this study with and overview on the matter, followed by a "step ahead" in the conceptualization of brand equity and brand value. As the global marketplace dynamically increases, there are theoretical and empirical challenges concerning the global brands that ask for more branding researches, trying to tune and to contextualize meanings and attributes. Thereafter, the thesis intends to provide a discussion about the industry and country-of-origin effects (and their interactions) on the brand value and the firm market value. Finally, the thesis offers an interesting comparison about the practitioners’ perspectives on the dimensions of global brands, the brand equity and the brand value, branding and marketing, including highlights on the brand internationalization process. The thesis offers a general approach on the extant literature in the first chapter, and a specific literature review for each other chapter.

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The Nossa Senhora da Conceição Seminary, installed in 1894, by Dom Adauto Aurélio de Miranda Henriques, first Paraíba Bishop, and the Episcopal Seminary of the Sagrado Coração de Jesus, implanted in 1913, by Dom José Thomas Gomes da Silva, first Aracaju s Bishop diocese, were created as a result of lack of an official religious process proposed by the Brazilian Republic Proclamation, in 1889. With the appoint to enlarge the number of priests and change the image of the priest married and unrolled who used to identify the Catholic Church in the colonial and imperial Brazil. Such bishops developed into intellectuals in the government, dioceses and formation priest houses. I take as a study object, for this doctorate paper, the academic formation and priesthood developed in theses seminaries, from 1894 to 1933, once 1894 the year of João Pessoa Creation Seminar that was implied the Minor Course (preparation) and the Major one (built by Philosophy and God related studies) and the research limit year of 1933, is concerned about the Major Sergipe Seminary ending, which was created and has worked offering the Minor and Major courses, from 1913 to 1933. Showing the teaching models that guided and leaded the priest formation, referred as Seminaries, and the application result is the objective of this investigation. To comprehend the teaching models seminaries studied, my research line is the Catholic Church theme and priest formation in Brazil. In front of the object and the objective desired, I chose the historical comparative method and the scholars modals notions of Araujo de Barros (2004) and the Sirinelli intellectuals (1996). Such references allowed me to analyze the formation given in the seminary and seminarian participation and actions, included the sequence after the scholars formation. The thesis defended is that the teaching model developed in the Brazilian Seminaries, created after a non official religious process in the Brazilian government, deal with a model of one unique center (Seminary formation and aim pre arranged by Santa Sé), although adapted, presuming the local reality and formation structure (privileged not only spiritual and moral speaking, but intellectual also), was it responsible for intellectuals generations (teachers priests, educationalist priest, journalists priests and so on) that boost the education in Brazil. During the Republic first three decades, when, in thesis, the Government was becoming free religion, i.e., the government did not subsidize the Church anymore, and the Government, among others aspects, did not received any Church care to help the public teaching in the country. The investigation reveled accede, by bishops and their followers, such as by the Concílio de Trento pre concept, or by the others ideas, leading by the priests formation in Seminaries. By creating and stalling diocese Seminary, Bishop Dom Adauto and Dom José went further their functions, by the time they built inside themselves a teaching model thought from the main pedagogic logic, based on several religious exercises, moral and ethic, considered by themselves several knowledge connected to humanity, philosophy and God related studies). Following clearly rationalism principle (the way of teaching, which each subject has its own teacher and this class get together students with the same knowledge, regardless of age) and efficiency (trying to teach the whole content in each class), the Seminaries researched developed a whole education, allowed the structure of a spiritual education, moral and intellectual, for a quality developed by priests, including different levels that they used to performance. Their bottom line, actions and priest matter achievement allowed their broad fulfillment, in the way that priests matter were associated with cultural, educational, welfare assistance, at last, intellectuals