Practices of environmentally responsible reverse logistics systems in Brazilian companies

The aim of this paper is to propose a classification of reverse logistics systems based on activities for value recovery from returned products. Case studies were carried out in three Brazilian companies. Research results show that Company 1 uses a reverse logistics system based on ‘disposal logistics system’, the main reason for returns is ‘end of life’ and the main motivation is ‘legislation’; Company 2 uses ‘Recycling logistics system’, the main reason for the returns is ‘products not sold’ and the main motivation is ‘recovery of assets and value’; finally, Company 3 uses ‘product reprocessing logistics system’, the main reason for returns is ‘end of life’ and the main motivation is ‘social and environmental responsibility’.

Innovation in industrial clusters: a survey of footwear companies in Brazil

The aim of this study is to characterize the relationships in innovation and business clustering processes in the productive chain of small and medium enterprises (SME) of Brazil. The object of study are SMEs the local procuctive cluster of the shoes in Franca, State of São Paulo. The conceptual model developed is based on the following constructs: vertical integration, innovation and characteristics of the cluster, and it is focused on identifying the agents that act predominantly in product innovation processes in the cluster. A survey was conducted. It was found that there is cooperation between the companies in the productive arrangement studied, and that shoe manufacturers are those who, predominantly, stimulate innovation within the cluster.

Green training supporting eco-innovation in three Brazilian companies: practices and levels of integration

Purpose – The purpose of this paper is to show results from the relationship between green/environmental training and the development of three projects of low-carbon eco-innovations in top Brazilian companies. Design/methodology/approach – This study includes three organizational projects for low-carbon eco-innovations in products (A, B and C) with the objective of reducing their impact on GHG emissions, the so-called low-carbon products. Data were collected from several sources of evidence, including in-depth interviews, document analyses and direct observations. Findings – The authors verified that the environmental training interface for mitigating climate change is relevant for the systematic development of low-carbon products in most of the cases studied. Originality/value – Low-carbon eco-innovations are a trend in the corporate world; however, there is not enough literature and practical evidence on this subject. Thus, this paper adds new evidence to the literature.

Organizational communication and innovation in micro and small companies: a study on the application of the Innovation Radar

This paper is a study on corporate communication and the ability to innovate in small businesses. The guiding question seeks to respond whether organizational communication is able to make progress and / or support innovation in micro and small companies, and the main objective is to analyze the relationship between innovation and organizational communication. It was applied the case study method and document research for interpreting a diagnosis instru- ment called “Innovation Radar” in a small business company located in the countryside of São Paulo state. The diagnosis is made based on assessment dimensions aimed at checking the maturity and the degree of innovation in micro and small companies. By evaluating these di- mensions it was possible to build analytical frameworks and highlight the influence of corporate communication in promoting innovation. The results indicate that every dimension of the “In- novation Radar” can improve their performance by means of corporate communication.

Evolutionary stages of environmental management in computer companies located in Brazil: case studies

This study aims at identifying which environmental management practices computer companies located in Brazil are adopting, and classifying these companies according to the evolutionary stages of environmental management. For such, the case study research method was used at three companies. Results show that environmental management in the sector is geared towards compliance with laws and eco-efficiency, aimed at cutting costs. It was concluded that classification does not occur in a linear manner with defined borders, and that the multinational companies located in Brazil are greatly influenced by their foreign head offices, which are at more advanced evolutionary stages.

Decision making in the product portfolio: methods adopted by Brazil?s innovative companies

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Green and competitive: empirical evidence from ISO 9001 certified Brazilian companies

There are many arguments in the literature on environmental management stating that companies that have a significant environmental performance tend to be more competitive, because environmental management tends to generate positive effects on their operational performance. Despite the fact that such arguments are widely accepted, there is little empirical evidence yet of such a relationship in manufacturing contexts that are rarely studied thus far, such as those of developing countries. The paper aims to discuss these issues. Design/methodology/approach – With the objective of testing the positive relationship between environmental performance and operational performance, this research presents the data of a survey conducted with 75 ISO 9001-certified Brazilian companies. Such data were analyzed by means of structural equation modeling. Findings – The paper discovered that, indeed, environmental management relates in a positive, significant manner and large effect to the operational performance of companies.

Holding Students Accountable

This action research study of approximately 90 high school algebra students investigates how frequent quizzing benefits them during the course of a semester. The intent of the research was to see how well students kept up with the material and if frequent quizzing helped them on the chapter tests. It was also designed to help me gain a better understanding of what students know and how I need to adjust daily routines so that all students stay caught up. I discovered that although frequent quizzes are not the students’ favorite activity to take part in, they learn to accept the quizzes and benefit greatly because of the amount of information students learn from them. Holding students accountable with frequent quizzes forces students to stay caught up and pushes them to excel as many found the tests to be much easier because of the practice they received. My research revealed many advantages to holding students accountable through frequent quizzes and although it can be somewhat time consuming, it is definitely a practice that will be continued in my classroom for years to come.

Information-dependent processes in incubated and graduated technology-based companies: a comparative case study

Nowadays, competitiveness introduces new behaviors and leads companies to a discomforting situation and often to non adaptation to environmental requirements. A growing number of challenges associated with control of information in organizations with engineering activities can be seen, particularly, the growing amount of information subject to continuous changes. The innovative performance of an organization is directly proportional to its ability to manage information. Thus, the importance of information management is recognized by the search for more competent ways to face current demands. The purpose of this article was to analyze informationdependent processes in technology-based companies, through the four major stages of information management. The comparative method of cases and qualitative research were used. The research was conducted in nine technology-based companies which were incubated or recently went through the incubating process at the Technological Park of Sao Carlos, in the state of Sao Paulo. Among the main results, it was found that in graduated companies information management and its procedures were identified as more conscious and structured in contrast to those of the incubated companies.

Outsourcing Operations in Project Management Offices: The Reality of Brazilian Companies

The purpose of this study is to explore the mechanisms that influence decisions regarding outsourcing competencies in the operation of project management offices (PMOs). The exploratory research described here involves the use of a web-based survey for enterprises in Brazil. In 78 of the survey's valid cases, the PMO is operated using the organization's internal resources. A possible conclusion is that the PMO is unlikely to positively relate to the culture of external services used by the organization and to use outsourcing to operate the PMO.

Are sustainable companies less risky and more profitable?

The purpose of this study was to determine whether there were significant differences in accounting indicators when comparing sustainable enterprises to other similar companies that are not considered as sustainable. The Corporate Sustainability Index of BM (São Paulo Stock, Commodities and Futures Exchange) was the criterion selected to break down the samples into sustainable and non-sustainable enterprises. The accounting indicators were separated into two kinds: risk (dividend payout, percentage growth of assets, financial leverage, current liquidity, asset size, variability of earnings, and accounting beta) and return (ROA, ROE, asset turnover, and net margin). We individually analyzed the companies in the energy sector, followed by those in the banking sector, as well as the entire ISE portfolio as of 2008/2009, including all the sectors. Mann-Whitney tests were performed in order to verify the difference of the means between the groups (ISE and non-ISE). The results, considering the method chosen and the time span covered by the study, indicate that there are no differences between sustainable companies and the others, when they are assessed by the accounting indicators used here.

Knowledge management, market orientation, innovativeness and organizational outcomes: a study on companies operating in Brazil

This article analyzes the study of the relationship among knowledge management, the company's market orientation, innovativeness and organizational outcomes. The survey was conducted based on a survey held with executives from 241 companies in Brazil. The evidence found indicates that knowledge management directly contributes to market orientation, but it requires a clearly defined strategic direction to achieve results and innovativeness. It was also concluded that knowledge, as a resource, leverages other resources of the company, while it requires a direction in relation to the organizational goals in order to be effective.

Performance measurement review: a comparison between English and Italian companies

Il sistema di misurazione delle performance (PMS) ha ricevuto particolare attenzione dalla ricerca in ambito accademico e dalle aziende che ogni anno investono risorse nell’implementazione e nel miglioramento di questo strumento. I ruoli assegnati al PMS possono essere: misurazione della performance, implementazione della strategia, comunicazione, allineamento dei comportamenti, apprendimento e miglioramento. Queste differenti finalità sottolineano quanto sia strategica un’efficace implementazione di tale strumento. Negli ultimi anni le aziende si trovano a dover competere in ambienti sempre più turbolenti e mutevoli. La capacità di adattarsi al cambiamento è fondamentale, pertanto anche il PMS deve essere aggiornato per garantire un’implementazione di Key Performance Indicators (KPIs) che siano appropriati e rilevanti, considerando le nuove priorità aziendali e le condizioni al contorno. Questa tesi ha come obiettivo quello di analizzare la revisione del PMS, in quanto un inappropriato set di KPIs implementati possono causare un indebolimento del potenziale di tale strumento ed ancor peggio un fallimento degli investimenti riguardanti tale strumento. L’approccio metodologico di questa tesi è un multiple case-study. Per avere una visione più ampia di come viene sviluppata la revisione del PMS nella pratica si è deciso di inserire nel campione aziende di grandi dimensioni operanti in differenti settori industriali. Le informazioni raccolte attraverso le interviste, hanno permesso di fornire un contributo non presente in letteratura: una categorizzazione delle revisioni svolte dalle aziende e riflessioni su di esse. La limitazione di questo studio è legata ad un basso numero interviste svolte.

The special rights other than shares in cross-border mergers of limited liability companies within the European Union. A perspective from the Spanish Law

The present research aims to study the special rights other than shares in Spanish Law and the protection of their holders in cross-border mergers of limited liability companies within the European Union frame. Special rights other than shares are recognised as an independent legal category within legal systems of some EU Member States, such as Germany or Spain, through the implementation of the Third Directive 78/855/CEE concerning mergers of public limited liability companies. The above-cited Directive contains a special regime of protection for the holders of securities, other than shares, to which special rights are attached, consisting of being given rights in the acquiring company, at least equivalent to those they possessed in the company being acquired. This safeguard is to highlight the intimate connection between this type of rights and the company whose extinction determines the existence of those. Pursuant to the Directive 2005/56/CE on cross-border mergers of limited liability companies, each company taking part in these operations shall comply with the safeguards of members and third parties provided in their respective national law to which is subject. In this regard, the protection for holders of special rights other than shares shall be ruled by the domestic M&A regime. As far as Spanish Law are concerned, holders of these special rights are recognized a right of merger information, in the same terms as shareholders, as well as equal rights in the company resulting from the cross-border merger. However, these measures are not enough guarantee for a suitable protection, thus considering those holders of special rights as special creditors, sometimes it will be necessary to go to the general protection regime for creditors. In Spanish Law, it would involve the recognition of right to the merger opposition, whose exercise would prevent the operation was completed until ensuring equal rights.

Controlled foreign companies (CFC) e delocalizzazione delle attività economiche nel diritto interno e nell'ordinamento europeo

Le ragioni della delocalizzazione sono molteplici e di differente natura. Si delocalizza, in primo luogo, per ragioni di stampo economico, finanziario eccetera, ma questa spinta naturale alla delocalizzazione è controbilanciata, sul piano strettamente tributario, dall’esigenza di preservare il gettito e da quella di controllare la genuinità della delocalizzazione medesima. E’ dunque sul rapporto tra “spinte delocalizzative” dell’impresa, da un lato, ed esigenze “conservative” del gettito pubblico, dall’altro, che si intende incentrare il presente lavoro. Ciò alla luce del fatto che gli strumenti messi in campo dallo Stato al fine di contrastare la delocalizzazione (più o meno) artificiosa delle attività economiche devono fare i conti con i principi comunitari introdotti con il Trattato di Roma e tratteggiati negli anni dalla giurisprudenza della Corte di Giustizia. In quest’ottica, la disciplina delle CFC costituisce un ottimo punto di partenza per guardare ai fenomeni di produzione transnazionale della ricchezza e agli schemi di ordine normativo preposti alla tassazione di codesta ricchezza. Ed infatti, le norme sulle CFC non fanno altro che omogeneizzare un sistema che, altrimenti, sarebbe lasciato alla libera iniziativa degli uffici fiscali. Tale “normalizzazione”, peraltro, giustifica le esigenze di apertura che sono incanalate nella disciplina degli interpelli disapplicativi. Con specifico riferimento alla normativa CFC, assumono particolare rilievo la libertà di stabilimento ed il principio di proporzionalità anche nella prospettiva del divieto di abuso del diritto. L’analisi dunque verterà sulla normativa CFC italiana con l’intento di comprendere se codesta normativa, nelle sue diverse sfaccettature, possa determinare situazioni di contrasto con i principi comunitari. Ciò anche alla luce delle recenti modifiche introdotte dal legislatore con il d.l. 78/2009 in un quadro normativo sempre più orientato a combattere le delocalizzazioni meramente fittizie.