Métrica de desempenho operacional: um estudo do EBITDA no gerenciamento de segmentos

O objetivo deste trabalho é analisar as práticas de divulgação do EBITDA como métrica de desempenho operacional no gerenciamento de segmentos, no período de 2010 a 2012. Trata-se de um estudo descritivo com abordagem qualitativa e quantitativa dos dados realizada por meio da Análise de Conteúdo das Notas Explicativas e do Relatório da Administração. A amostra objetiva é composta por 260 empresas com situação ativa na BM&FBOVESPA em 2013 e distribuídas entre 20 setores da economia. O ano inicial de pesquisa foi determinado pelo fato de ser o primeiro ano da obrigatoriedade de divulgação das Informações por Segmento conforme o pronunciamento técnico do CPC 22. Inicialmente, foram analisadas 780 notas explicativas. Em seguida, a partir da investigação das divulgações das Informações por Segmento pelo CPC 22 em notas explicativas a amostra de trabalho foi constituída por 185; 198 e 203 entidades, respectivamente, em 2010, 2011 e 2012. Deste modo, foram observados nesses três anos 586 relatórios da administração. Os resultados desta pesquisa demonstram que as práticas de divulgação do EBITDA com métrica de desempenho operacional no gerenciamento de Segmentos possui uma representatividade de evidenciação entre os relatórios financeiros de 18%; 16% e 17% respectivamente em 2010, 2011 e 2012. O relatório financeiro com maior participação na divulgação do EBITDA no gerenciamento de negócios foi o Relatório da Administração com 11% em 2010, 10% em 2011 e 11% em 2012. Conclui-se que, em média, 83% das companhias abertas brasileiras não utilizaram o EBITDA como métrica de desempenho operacional no gerenciamento dos segmentos no período de 2010 a 2012.

商务智能中数据分析代理(DAA)模式的研究与实践

在介绍了数据分析代理的概念后,提出了数据分析代理模式的体系结构,讨论了在不同类型企业中数据分析代理的具体应用模式企业内代理模式和企业外代理模式,对比分析了数据分析传统模式和代理模式二者之间特点,最后举例说明了数据分析代理模式在企业中的具体实践。

道德强度对企业道德决策的影响及作用机制

Moral decision-making in business means the decisions involved in moral issues in business context. Moral intensity is a construct that captures the extent of issue-related moral imperative in a situation, which is one of the most important factors in the study of moral decision-making in business. Based on Issue-Contingent Model, the present study investigated the influence of moral intensity on moral decision-making in business (including moral recognition, moral judgment, and moral intent in the present study), and further focused on exploring the mechanism of moral intensity in moral decision-making in business. Recently, the studies in decision-making gave more emphasis to the role of emotions. The present study tried to include empathy into moral decision-making in business to explore the role of empathy in the relationship between moral intensity and moral decision-making in business, which would enrich and extend Issue-Contingent Model. The present study would also make up for a deficiency in the study of moral decision-making in business that overemphasized the rational reasoning and neglected the role of emotions. There were three parts in the present study. Firstly, study 1 replicated the former study and explored the relationship between perceived moral intensity and moral decision-making in business in China by questionnaire method. Secondly, study 2 focused on exploring the influence of the components of moral intensity on moral decision-making in business and empathic response by experimental method. Finally, study 3 explored the role of empathy in the relationship between moral intensity and moral decision-making in business. The results indicated that, 1.Perceived moral intensity was the significant predictor for moral decision- making in business. 2.Magnitude of consequence, social consensus, and probability of effect had significant effects on moral decision-making in business. Magnitude of consequence and probability of effect could influence empathic response significantly. 3.Empathic response played the role of mediator between moral intensity and moral decision-making in business. Empathic response completely mediated the relationship between moral intensity and moral recognition. Empathic response partly mediated the relationship between moral intensity and moral judgment, moral intent. Further analysis indicated that probability of effect and magnitude of consequence relied more on empathic response than social consensus to influence moral judgment and moral intent. Dispositional empathy could influence moral decision-making in business through perceived moral intensity and empathic response. 4.Controlled empathic levels could influence moral decision-making in business significantly. Empathic levels influenced the effect of probability of effect on moral decision-making in business, and did not influence the effect of magnitude of consequence and social consensus on moral decision-making in business. These findings not only contribute to enrich the models of moral decision- making in business, but also have significant practical applications in the training of moral decision-making in business.

Umiejętności komunikowania i współpracy w środowisku wirtualnym jako efekt szkoleń e-learningowych

Dobra umiejętność komunikowania się, szczególnie wysoki poziom kompetencji interpersonalnych jest obecnie jedną z najważniejszych kluczowych kompetencji pracownika. Chociaż ludzie od dziecka uczą się komunikować w różnych sytuacjach społecznych, nie oznacza to wcale, że potrafią efektywnie się porozumiewać. Zazwyczaj, co obserwujemy w wielu organizacjach, dużo czasu i miejsca poświęca się na podnoszenie poziomu kompetencji interpersonalnych, poprzez między innymi udział w różnych szkoleniach. Współcześnie obserwuje się coraz większy udział usług i narzędzi internetowych w komunikowaniu się pracowników wewnątrz i poza organizacją. Taki stan rzeczy rodzi pytanie o poziom umiejętności komunikowania za pomocą Internetu. Autorka stara się przekonać, że interaktywny model szkoleń internetowych (e-learning) jest modelem, który wymusza aktywną komunikację i współpracę. W ten sposób pracownicy biorący udział w szkoleniu w naturalny sposób uczą się komunikowania w sieci i mogą podnosić swoje kompetencje komunikacyjne w środowisku wirtualnym.

Rola stereotypów w komunikacji międzykulturowej biznesowej: studium porównawcze polsko-ukraińskie

Wydział Neofilologia: Katedra Ekokomunikacji

Developing executive capability — banking and beyond

The transition to becoming a leader is perhaps the least understood and most difficult in business. This Portfolio of Exploration examines the development of conscious awareness and meaning complexity as key transformational requirements to operate competently at leadership level and to succeed in a work environment characterised by change and complexity. It recognises that developing executive leadership capability is not just an issue of personality increasing what we know or expertise. It requires development of complexity in terms of how we know ourselves, relate to others, construe leadership and organisation, problem solve in business and understand the world as a whole. The exploration is grounded in the theory of adult mental development as outlined by Robert Kegan (1982, 1994) and in his collaborations with Lisa Laskow Lahey (2001, 2009). The theory points to levels of consciousness which impact on how we make meaning of and experience the world around us and respond to it. Critically it also points to transformational processes which enable us to evolve how we make meaning of our world as a means to close the mismatch between the demands of this world and our ability to cope. The exploration is laid out in three stages. Using Kegan’s (1982, 1994) theory as a framework it begins with a reflection of my career to surface how I made meaning of banking, management and subsequently leadership. In stage two I engage with a range of source thinkers in the areas of leadership, decision making, business, organisation, growth and complexity in a transformational process of developing greater conscious and complex understanding of organisational leadership (also recognising ever increasing complexity in the world). Finally, in stage three, I explore how qualitative changes as a result of this transformational effort have benefitted my professional, leadership and organisational capabilities.

Nueva generación de cooperativas agrarias en la reconversión empresarial

p.79-88

La Inteligencia Competitiva en los procesos de internacionalización empresarial: Una guía de recursos de información para la empresa española y el periodismo económico

La información se ha convertido en un recurso imprescindible para el proceso de toma de decisiones en las empresas, y elemento fundamental en el proceso de Inteligencia Competitiva. La globalización económica y la libre circulación de mercancías, bien sea dentro de estructuras supranacionales o derivados de la firma de Tratados internacionales, han aumentado el número de competidores presentes en los mercados, pero también las oportunidades para acceder a otros mercados internacionales. Este trabajo describe los recursos de información más importantes que puede necesitar una empresa en su acceso a los mercados internacionales, y que proceden tanto de organismos públicos como privados.

The Agent-Rule-Class Framework for Multi-Agent Systems

Multi-agent systems have become increasingly mature, but their appearance does not make the traditional OO approach obsolete. On the contrary, OO methodologies can benefit from the principles and tools designed for agent systems. The Agent-Rule-Class (ARC) framework is proposed as an approach that builds agents upon traditional OO system components and makes use of business rules to dictate agent behaviour with the aid of OO components. By modelling agent knowledge in business rules, the proposed paradigm provides a straightforward means to develop agent-oriented systems based on the existing object-oriented systems and offers features that are otherwise difficult to achieve in the original OO systems. The main outcome of using ARC is the achievement of adaptivity. The framework is supported by a tool that ensures agents implement up-to-date requirements from business people, reflecting desired current behaviour, without the need for frequent system rebuilds. ARC is illustrated with a rail track example.

Developing a conceptual model of lead performance measurement and benchmarking: A multiple case analysis

Purpose: Environmental turbulence including rapid changes in technology and markets has resulted in the need for new approaches to performance measurement and benchmarking. There is a need for studies that attempt to measure and benchmark upstream, leading or developmental aspects of organizations. Therefore, the aim of this paper is twofold. The first is to conduct an in-depth case analysis of lead performance measurement and benchmarking leading to the further development of a conceptual model derived from the extant literature and initial survey data. The second is to outline future research agendas that could further develop the framework and the subject area.

Design/methodology/approach: A multiple case analysis involving repeated in-depth interviews with managers in organisational areas of upstream influence in the case organisations.

Findings: It was found that the effect of external drivers for lead performance measurement and benchmarking was mediated by organisational context factors such as level of progression in business improvement methods. Moreover, the legitimation of the business improvement methods used for this purpose, although typical, had been extended beyond their original purpose with the development of bespoke sets of lead measures.

Practical implications: Examples of methods and lead measures are given that can be used by organizations in developing a programme of lead performance measurement and benchmarking.

Originality/value: There is a paucity of in-depth studies relating to the theory and practice of lead performance measurement and benchmarking in organisations.

Dynamic pricing model and algorithm for perishable products with fuzzy demand (ABS 2* Journal)

This paper studies the dynamic pricing problem of selling fixed stock of perishable items over a finite horizon, where the decision maker does not have the necessary historic data to estimate the distribution of uncertain demand, but has imprecise information about the quantity demand. We model this uncertainty using fuzzy variables. The dynamic pricing problem based on credibility theory is formulated using three fuzzy programming models, viz.: the fuzzy expected revenue maximization model, a-optimistic revenue maximization model, and credibility maximization model. Fuzzy simulations for functions with fuzzy parameters are given and embedded into a genetic algorithm to design a hybrid intelligent algorithm to solve these three models. Finally, a real-world example is presented to highlight the effectiveness of the developed model and algorithm.