898 resultados para Family owned business
Resumo:
Essa dissertação abordou os conflitos que ocorreram no espaço geográfico denominado Norte Pioneiro . A imagem do Bom Jesus, de propriedade da família Pinto, foi expropriada pelo vigário da paróquia do Distrito de Salto do Itararé, padre Alfredo Simon, que reuniu cerca de vinte homens aramados para capturar esse santo. Nesse conflito religioso que ocorreu no dia 26/4/1933 duas pessoas foram mortas: o comerciante do Arraial dos Pintos, João Moreira, e o herdeiro do Bom Jesus, José Pinto de Oliveira. Esse último veio a falecer meses depois do conflito. Ao redor dessa imagem foi sendo criada uma história oficial e vigiada pelos donos do poder simbólico, mantenedora da ordem e da tradição. No entanto, a história do Bom Jesus foi compreendida numa concepção mais ampla, pois na esfera religiosa ocorria um fenômeno denominado de romanização. A Igreja Católica seguia o Código de Direito Canônico de 1917, não reconhecendo o Código de Direito Civil do Estado Nacional Brasileiro. Na esfera política, o governo paranaense colocou em prática o sistema de terras devolutas. No setor dos transportes, a estrada de ferro RVPRSC (Rede Viária Paraná Santa Catarina) já se encontrava na região desde 1919. E nesse ínterim, as novas relações sócio-culturais e econômicas foram introduzidas no campo, isto é, o capitalismo agrário.(AU)
Resumo:
Family businesses are special in many respects. By examining their financial characteristics one can come to unique conclusions/results. This paper explores the general characteristics of the financial behaviour of family businesses, presents the main findings of the INSIST project’s company case studies concerning financing issues and strategies, and intends to identify the financial characteristics of company succession. The whole existence of family businesses is characterized by a duality of the family and business dimensions and this remains the case in their financial affairs. The financial decisions in family businesses (especially SMEs) are affected by aspects involving a duality of goals rather than exclusively profitability, the simultaneous presence of family and business financial needs, and the preferential handling of family needs at the expense of business needs (although it has to be said that there is evidence of family investments being postponed for the sake of business, too. Family businesses, beyond their actual effectiveness, are guided by individual goals like securing living standards, ensuring workplaces for family members, stability of operation, preservation of the company’s good reputation, and keeping the company’s size at a level that the immediate family can control and manage. The INSIST project’s company case studies revealed some interesting traits of family business finances like the importance of financial support from the founder’s family during the establishment of the company, the use of bootstrapping techniques, the financial characteristics of succession, and the role of family members in financial management.
Resumo:
Cartonería Mosquera S.A. es una empresa familiar, que se encarga de la producción y distribución de diferentes empaques de cartón. La compañía pertenece al sector de artes gráficas colombiano, que se desagrega en las siguientes categorías: empaques y etiquetas; publicidad y comercial; editoriales, periódicos y revistas. Cartonería Mosquera S.A. se encuentra en la categoría de empaques y etiquetas. A 2016 la empresa cuenta con un área que administra tanto el mercadeo como la parte comercial conjuntamente y que tiene como objetivo final la gestión de la publicidad, la satisfacción del cliente y la fidelización del mismo. Aunque desde sus inicios, la compañía ha venido trabajando con esta estructura y ha cumplido hasta ahora con algunos de los resultados esperados, los nuevos retos del mercado tales como; el compromiso con el medio ambiente, la necesidad de realizar registros que avalen la calidad de la compañía, la entrada de competidores internos como externos al mercado y el desarrollo de nuevos insumos, ha creado la necesidad de buscar nuevas herramientas que mejoren el desempeño del área comercial y promover así el incremento de las ventas. Este Trabajo surgió inicialmente con la idea de realizar un plan de mercadeo a fin de incentivar y proponer una estrategia que generara un impacto positivo en las ventas de la empresa. Sin embargo, en el proceso de desarrollo, se vio la necesidad de realizar primero un plan de mejoramiento con una orientación a la parte comercial de la compañía. Es importante resaltar que el enfoque de este documento investigativo no solo proveerá herramientas para el mejoramiento de las ventas y financiero, sino también pretende mejorar la percepción de los asesores comerciales hacia su trabajo, sus jefes y la compañía.
Resumo:
The John Lewis Partnership was founded in 1929 as an “experiment in industrial democracy” (Lewis, 1948). This thesis explores the meaning of democracy in the Partnership and examines the wider implications of the case. It argues that democracy in work should be viewed as something which is intrinsically valuable because of its connection to furthering justice, equality, freedom and the rights and interests of all workers. The thesis makes three main contributions. Firstly, the production of a historically situated exploration of democratic participation in the John Lewis Partnership – the largest co-owned business in the UK. Secondly, an analysis of power relations in the organisation and an examination of the ways in which disciplinary power and regimes of truth both constrain democratic practice and offer the potential for resistance and challenge. Thirdly, the thesis challenges critics of the Partnership who have dismissed it as a form of “pseudo democracy” (Pateman, 1970: 73) and “suffocatingly paternalistic” (Ramsay, 1980: 52). Despite the constant threat of degeneration and dilution of the value framework laid down by the founder, the Partnership’s continued commitment to democratic participation provides an important contribution to our understanding of co-ownership and democratically organised forms of work. The analysis shows that management have attempted to direct and define democracy in a highly constrained way, assigning it an instrumental purpose, and privileging the ‘business case’ for democratic engagement. However, the study emphasises that the meaning of democracy is heavily contested and fraught with contradictions and paradoxes. This creates a space in which understandings of equality, solidarity and democracy are debated by the 69,000 employees who are co-owners of the business.
Resumo:
This thesis examines the value of political connections for business groups by constructing a unique dataset that allows us to identify the form and extent of the connections. Results show firms' membership to family-controlled business groups (South Korean chaebol) play a key role in determining the value of political connections. Politically connected chaebol firms experience substantial price increases following the establishment of the connection than other firms, but the reverse is found for other (non-family-controlled) connected business groups.
Resumo:
Exotic grasses have been introduced in countries worldwide for pasture improvement, soil stabilisation and ornamental purposes. Some of these introductions have proven successful, but many have not (Cook & Dias 2006). In Australia, the Commonwealth Plant Introduction Scheme was initiated in 1929, and over-time introduced more than 5000 species of grasses, legumes and other forage and browse plants (Cook & Dias 2006). Lonsdale (1994) suggested that, in tropical Australia, 13% of introductions have become a problem, with only 5% being considered useful for agriculture. Low (1997) suggested that 5 out of 18 of Australia's worst tropical environmental weeds were intentionally introduced as pasture grasses. The spread and dominance of invasive grass species that degrade the quality of pastures for production can impact significantly on the livelihoods of small proprietors. Although Livestock grazing contributes only a small percentage to the world's GDP (1.5%), maintaining the long-term stability of this industry is crucial because of the high social and environmental consequence of a collapse. One billion of the world's poor are dependent on livestock grazing for food and income with this industry occupying more than 25% of the world's land base (Steinfeld et al. 2006). The ling-term sustainability of livestock grazing is also crucial for the environment. A recent FAO report attributed livestock production as a major cause of five of the most serious environmental problems: global warming, land degredation, air and water pollution, and the loss of biodiversity (Steinfeld et al. 2006). For these reasons, finding more effective approaches that guide the sustainable management of pastures is urgently needed. In Australia more than 55% of land use is for livestock grazing by sheelp and/or cattle. This land use dominate in the semi-arid and arid regions where rainfall and soil conditions are marginal for production (Commonwealth of Australia 2004). Although the level of agriculture production by conglomerates is increasing, the majority of livestock grazing within Australia remains family owned and operated (Commonwealth of Australia 2004). The sustainability of production from a grazed pasture is dependent on its botanical composition (Kemp & Dowling 1991, Kemp et al. 1996). In a grazed pasture, the dominance of an invasive grass species can impact on the functional integrity of the ecosystem, including production and nutrient cycling; wwhich will in turn, affect the income of proprietors and the ability of the system to recover from disturbance and environmental change. In Australia, $0.3 billion is spent on weed control in livestock production, but despite this substantial investment $1.9 billion is still lost in yield as a result of weeds (Sinden et al. 2004). In this paper, we adaprt a framework proposed for the restoration of degraded rainforest communities (Lamb & Gilmour 2003, Lamb et al. 2005) to compare and contrast options for recovering function integrity (i.e. a diverse set of desirable plant species that maintain key ecological processes necessary for sustainable production and nutrient cycling) within pasture communities dominated by an invasive grass species. To do this, we uase a case-study of the invasion of Eragrostis curvula (Africal lovegrss; hereafter, Lovegrass), a serious concern in Australian agricultural communities (Parsons and Cuthbertson 1992). The spread and dominance of Lovegrass is a problem because its low palatability, low nutritional content and competitiveness affect the livelihood of graziers by reducing the diversity of other plant species. We conclude by suggesting modifications to this framework for pasture ecosystems to help increase the effiency of strategies to protect functional integrity and balance social/economic and biodiversity values.
Resumo:
The definition of tourism “is the travel for recreational, leisure, family or business purposes, usually of a limited duration. Tourism is commonly associated with trans-national travel, but may also refer to travel to another location within the same country”. Tourism as an industry, in today’s modern language is a means of global communication between nations and travelers of all countries, introducing them to the various cultures and societies abroad, as well there history, ancient, historical sites, and languages. Hence, advertising overall has become a tool of necessity in this ever-growing global industry. Given that, tourism is a part of the infrastructure of any country’s economy the growth and development of tourism is of great importance. Advertising plays a vital and is a crucial tool in developing the countries tourism by attractively presenting the nations points-of-interests, historical and cultural. Advertising has a central role in expanding this industry, generating economic growth in this area, as well as creating direct and indirect employment, but most importantly a creative innovating competition in the national and international travel industry. Importantly, to achieve a successful tourist industry, the Travel Agencies and governmental offices of the Ministry’s of Tourism and Business must work hand-in-hand to attain these goals. This article shows the impact of the various media and advertising methods used in tourism, which assisted in identifying the correct tool for expanding the country’s industry of tourism. The results of this study illustrated that the appropriate tools for promotional strategies to attract domestic and foreign traveler’s, found to be the most effective were, handbook, internet advertising, TV, brochures, newspapers
Resumo:
Military, family and business documents: accounting of the Jewish community in Gemmingen (1799/1800); public school certificate (1884); appointment as instructor of the Volkswehr (1849); note to the mayor of Gemmingen; power of attorney in German, Philadelphia (1896).
Resumo:
Questions of the small size of non-industrial private forest (NIPF) holdings in Finland are considered and factors affecting their partitioning are analyzed. This work arises out of Finnish forest policy statements in which the small average size of holdings has been seen to have a negative influence on the economics of forestry. A survey of the literature indicates that the size of holdings is an important factor determining the costs of logging and silvicultural operations, while its influence on the timber supply is slight. The empirical data are based on a sample of 314 holdings collected by interviewing forest owners in the years 1980-86. In 1990-91 the same holdings were resurveyed by means of a postal inquiry and partly by interviewing forest owners. The principal objective in compiling the data is to assist in quantifying ownership factors that influence partitioning among different kinds of NIPF holdings. Thus the mechanism of partitioning were described and a maximum likelihood logistic regression model was constructed using seven independent holding and ownership variables. One out of four holdings had undergone partitioning in conjunction with a change in ownership, one fifth among family owned holdings and nearly a half among jointly owned holdings. The results of the logistic regression model indicate, for instance, that the odds on partitioning is about three times greater for jointly owned holdings than for family owned ones. Also, the probabilities of partitioning were estimated and the impact of independent dichotomous variables on the probability of partitioning ranged between 0.02 and 0.10. The low value of the Hosmer-Lemeshow test statistic indicates a good fit of the model and the rate of correct classification was estimated to be 88 per cent with a cutoff point of 0.5. The average size of holdings undergoing ownership changes decreased from 29.9 ha to 28.7 ha over the approximate interval 1983-90. In addition, the transition probability matrix showed that the trends towards smaller size categories mostly involved in the small size categories, less than 20 ha. The results of the study can be used in considering the effects of the small size of holdings for forestry and if the purpose is to influence partitioning through forest or rural policy.
Resumo:
[ES] Durante la última década surge un interés por el estudio de la estructura de propiedad como elemento determinante de la diversificación. Sin embargo, existe una carencia de investigaciones que analicen la influencia de la naturaleza del último propietario en el nivel y tipo de diversificación. Por ello, el objeto del presente trabajo es analizar las estrategias de diversificación empleadas por los grandes grupos empresariales españoles cuya empresa matriz cotiza en los mercados de valores, estudiando las diferencias existentes entre grupos familiares y no familiares, y considerando en estos últimos la naturaleza del último propietario. Se parte de una muestra de noventa y nueve grupos empresariales, donde se identifican las compañías que constituyen el grupo empresarial, siendo empleadas como metodologías econométricas los modelos logísticos binomiales y los modelos datos panel. Los resultados muestran como la naturaleza familiar del grupo influye positivamente en la especialización y en el empleo de estrategias de diversificación relacionada, y negativamente en el empleo de estrategias de diversificación no relacionada. Los grupos familiares difieren en mayor medida de aquellos grupos no familiares donde no existe un accionista de referencia que pueda ejercer el control efectivo del grupo y la dispersión de la propiedad es mayor, los denominados grupos sin control efectivo . La investigación permite profundizar en el análisis de las diferencias existentes entre grupos familiares y no familiares, y más concretamente en el ámbito de las estrategias de crecimiento, considerando la naturaleza del último propietario de los grupos no familiares.
Resumo:
El WACC o Coste Medio Ponderado de Capital es la tasa a la que se deben descontar los flujos para evaluar un proyecto o empresa. Para calcular esta tasa es necesario determinar el costo de la deuda y el costo de los recursos propios de la compañía; el costo de la deuda es la tasa actual del mercado que la empresa está pagando por su deuda, sin embargo el costo de los recursos propios podría ser difícil y más complejo de estimar ya que no existe un costo explícito. En este trabajo se presenta un panorama de las teorías propuestas a lo largo de la historia para calcular el costo de los recursos propios. Como caso particular, se estimará el costo de los recursos propios sin apalancamiento financiero de seis empresas francesas que no cotizan en bolsa y pertenecientes al sector de Servicios a la Persona (SAP). Para lograr lo anterior, se utilizará el Proceso de Análisis Jerárquico (AHP) y el Modelo de Valoración del Precio de los Activos Financieros (CAPM) con base en lo presentado por Martha Pachón (2013) en “Modelo alternativo para calcular el costo de los recursos propios”.
Resumo:
Introducción: El trabajo infantil es una problemática mundial que lleva a los niños a adquirir responsabilidades de adultos desde temprana edad, con el fin de obtener recursos económicos que contribuyan a mejorar la economía familiar. El presente trabajo estudia las características de los niños trabajadores en Colombia en el año 2010, teniendo en cuenta el tipo de empleador. Métodos: Estudio observacional analítico de corte transversal que se realizó empleando datos de la Encuesta Nacional de Demografía y Salud Colombia-2010. Se incluyeron en el análisis todos los niños entre los 6 y 17 años con datos en la encuesta. Resultados: En total se incluyeron 51.496 niños. A comparación de los niños no trabajadores, los niños que trabajan, independientemente de su empleador, tienen mayor edad, vienen de hogares más pobres, son con mayor frecuencia hombres, no se encuentran escolarizados y pertenecen al régimen subsidiado o no están afiliados al sistema de seguridad social. Los niños que trabajan con sus familias refieren peor estado de salud, pertenecen con mayor frecuencia a la etnia indígena, reciben subsidios de alimentación, tienen con menor frecuencia presencia de su madre y viven en áreas rurales. Los niños que trabajan con un tercero están afiliados con menor frecuencia al régimen de seguridad social especial, tienen menor probabilidad de haber visitado un médico en el último año, el jefe de hogar no es hombre con mayor frecuencia, y viven principalmente en áreas rurales. Finalmente los niños que trabajan independiente pertenecen con mayor frecuencia a la etnia afro-descendiente y viven en hogares donde el jefe de hogar es mujer. Conclusiones: Los niños trabajadores presentan características comunes independientemente de su tipo de empleador, pero de acuerdo al tipo de empleador también se encuentran características particulares.
Resumo:
O presente trabalho objetiva apresentar de que forma se dá a implantação da Responsabilidade Social Corporativa (RSC) numa organização. O tema vem crescendo muito nas últimas décadas, reforçando cada vez mais o papel que as empresas devem assumir com a sociedade, de forma clara, transparente e ética, Buscou-se, como base para este estudo, o marco teórico da responsabilidade social corporativa, apresentando-se as práticas de RSC e os indicadores da responsabilidade social. Para atingir o objetivo proposto, realiza-se um estudo de caso nas Indústrias Granfino, uma empresa com gestão familiar, com sede na Baixada Fluminense, no estado do Rio de Janeiro. Identificou-se que a implantação da RSC na Granfino se deu de forma positiva, uma vez que a ética e os valores sempre nortearam a família Coelho. O trabalho contou com uma análise dos balanços publicados pelas Indústrias Granfino, junto com uma entrevista em profundidade com a presidente e o gerente do Núcleo de RSC em pesquisa de campo, tendo se realizado uma análise qualitativa, com base em pesquisa bibliográfica e um estudo descritivo dos dados e informações nos relatórios dos balanços sociais divulgados de 2007 a 2012.
Resumo:
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)