973 resultados para Listed companies in Brazil


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2016

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Brazil is an emerging country where community school is being promoted in order to respond to the still significant gap between the poor and the rich population. This paper attempts to analyze one community school. Although other social programs whose scopes are also to enhance education have been implemented, such as the "Bolsa Familia", the impact of community schools need attention as well. Indeed, community schools must be studied due to the relevant positive attributes they can provide. Moreover, by improving the quality of education, studies show an enhancement of a higher-skilled nation and a better qualified labour force for the future. To clearly demonstrate the impacts of these communities, the treatment effect will be measured by using a matching estimator.

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We examine the drivers behind the establishment mode choice of German multinational enterprises (MNEs) in the sectors of Automotive, Chemicals and Mechanical Engineering in Brazil for the years 1993-2013 using a novel sample of primary data obtained directly from German MNEs. Based on prevalent theories found in the literature, we test the most common hypotheses on our sample. Firms with high R&D activities and firms with prior market knowledge in Brazil in from of previous sales offices are more likely to enter Brazil by a Greenfield investment. We also show that it is the specific private ownership of the German so-called hidden champions that drive those specific SMEs to enter Brazil by Greenfield, a sneaking suspicion that has been made before. Finally, we show that the establishment mode choice between Brazil and the USA only deviates to a low extent, with German MNEs preferring to enter Brazil by Greenfield and the USA by M&A. Thereby, we provide valuable insights for future research in this field.

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Case Study

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This work project aims at analysing choices related to Comprehensive income (CI) of Portuguese listed firms and understanding the reasons behind them. Additionally, it studies the relevance of CI versus Net Income (NI). It was found that firm’s size and volume of Other comprehensive income (OCI) are positively related with the choice for separate statements while smaller firms with positive NI and negative OCI tend to disclose less information about taxes. The value relevance of CI proved to be superior to that of NI but OCI seems to have no incremental value relevance.

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This article examines the firms’practices in the French tourist sector. By confronting the concepts defined in the literature on the social responsibility and what really happens in companies, the current research shows that the studied firms implement a minimal social responsibility which remains well below the expectation level of some stakeholders. This situation is explained by several factors, namely structural. Finally, the paper suggests ways to improve the concept of social responsibility.

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Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal

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Étude de cas / Case study

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Rapport de recherche présenté à la Faculté des arts et des sciences en vue de l'obtention du grade de Maîtrise en sciences économiques.

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Dans une société mondialisée, où les relations sont intégrées à une vitesse différente avec l'utilisation des technologies de l'information et des communications, l'accès à la justice gagne de nouveaux concepts, mais elle est encore confrontée à de vieux obstacles. La crise mondiale de l'accès à la justice dans le système judiciaire provoque des débats concernant l'égalité en vertu de la loi, la capacité des individus, la connaissance des droits, l'aide juridique, les coûts et les délais. Les deux derniers ont été les facteurs les plus importants du mécontentement des individus avec le système judiciaire. La présente étude a pour objet d'analyser l'incidence de l'utilisation de la technologie dans l’appareil judiciaire, avec l'accent sur la réalité brésilienne, la voie législative et des expériences antérieures dans le développement de logiciels de cyberjustice. La mise en œuvre de ces instruments innovants exige des investissements et de la planification, avec une attention particulière sur l'incidence qu'ils peuvent avoir sur les routines traditionnelles des tribunaux. De nouveaux défis sont sur la voie de ce processus de transformation et doivent être traités avec professionnalisme afin d'éviter l'échec de projets de qualité. En outre, si la technologie peut faire partie des différents aspects de notre quotidien et l'utilisation de modes alternatifs de résolution des conflits en ligne sont considérés comme un succès, pourquoi serait-il difficile de faire ce changement dans la prestation de la justice par le système judiciaire? Des solutions technologiques adoptées dans d'autres pays ne sont pas facilement transférables à un environnement culturel différent, mais il y a toujours la possibilité d'apprendre des expériences des autres et d’éviter de mauvaises voies qui pourraient compromettre la définition globale de l'accès à la justice.

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The joint stock company is an institution wielding immense socio economic _power over the ultimate progress and well -being of the nation. It is subjected to corresponding definable responsibilities towards all who depend on than. the shareholders.the employees the suppliers of raw materials. the consumers of its product: and society at Large. The company law is changing and must change with time and take note of the dynamics of trade and industry. Obviously it cannot be static and permanent while the basic economic and social philosophies and the technique of production and investment in the industrial sector change.‘ It provides a legal framework for the corporate form of business in which the organization capital and labour are brought. together in a particular form of relationship. The activities carried on within this corporate form is subjected to a gradual but steadily increasing control by the Government. A study of this oontrol is undertaken to better understand the present law and to suggest the path for further change

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This study verses on the meeting of psychology with the social policy area. The objective is to discuss how psychologists that work in the Basic Health Units and in the Social Assistance Reference Centers experience their daily practices. Using the interview and participant observation methods, we investigated the modes of action of 13 psychologists involved in these service units. The results indicate that because these contexts are adverse to the traditional forms of action, many professionals experience daily strangeness and discomfort, resulting from their encounters with limiting situations of difficult management. Furthermore, we observed practices and experiences that were marked by feelings of compassion, pity, and resentment. We consider, finally, that the encounter between psychology and social policies requires flexibility in traditional acting modes as well as the pursuit of strategies that consider cultural contexts characteristics, avoiding capture, fatigue and saturation process that stifle the worker.

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This paper examines the children and young people's participation and protagonism rights based on the Conferences on Children and Adolescents Rights' experience in Brazil, based on childhood sociology. Conferences' documents were consulted on the Brazilian government websites. These study findings revealed that young people's participation has increased in the last conferences. However, it is necessary to promote a systematic and genuine participation through democratic relations construction in all development contexts where childrenand adolescent live in order to modify their life and society participative practices.

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La historia del análisis del comportamiento en Brasil comenzó con la visita de Fred S. Keller a la Universidad de São Paulo en 1961, cuando él era un académico de la Fundación Fullbright; en aquella época, Keller presentó los trabajos de Skinner a los psicólogos brasileños. Su primer asistente fue Carolina Martuscelli Bori, en aquel entonces una psicóloga social influenciada por el trabajo de Kurt Lewin. Orientada inicialmente por Keller, Carolina Bori fue la principal fuerza de difusión del análisis del comportamiento en Brasil, comenzando con el curso de psicología en la Universidad de Brasilia, en el cual, durante agosto de 1964, se dictó el primer curso de Análisis Experimental de la Conducta. La mayoría de los analistas del comportamiento de hoy en día fueron directa o indirectamente estudiantes de Carolina Bori. Actualmente varios programas de psicología en el país ofrecen cursos de análisis del comportamiento