Planejamento sucessório na empresa familiar

Apresentação do conceito e características do planejamento sucessório, destacando a sua importância para a sobrevivência de um segmento típico da economia mundial; a Empresa Familiar. Analise das interpretações doutrinarias e jurisprudências das regras de concorrência entre cônjuge e descendentes, a luz do Novo Código Civil. Aplicação da teoria de planejamento sucessório em analise de caso prático, utilizando instrumentos do direito sucessório e do direito Societário.

A problemática da sucessão em empresas familiares e a instrumentalização da governança corporativa: um estudo de caso

A presente pesquisa aborda a problemática enfrentada pelas organizações familiares quando enfrentam processos sucessórios. O estudo apresenta que muito embora tenham experimentado uma vida pregressa de êxito empresarial, quando essas organizações estão diante do processo sucessório, se veem diante de seu momento mais crítico. Isso porque o sucesso desse tipo de organização é normalmente atribuído à existência de traços pessoais do fundador. Em muitas empresas familiares, como a do caso estudado, o processo de sucessão ocorre ainda em um momento de mudanças do cenário, em que, mais do que somente substituir o fundador, é preciso pensar em uma nova organização. O trabalho foi desenvolvido pelo método de estudo de caso e teve como objetivo refletir sobre a possível aplicação dos conceitos de governança corporativa como meio de enfrentar tanto a sucessão quanto a pressão pelo estabelecimento de uma nova organização.

Corporate governance development in privately held family businesses: a multiple case analysis

The objective of this study is to better understand and illustrate the process and the motivations for corporate governance implementation in Brazilian privately held family businesses. Three case companies were analyzed through an adapted developmental framework to illustrate the progression in corporate governance in response to changes in the ownership, investment and management dimensions over time. In this development, causal relationships between corporate governance and the three other framework dimensions were identified. It was found that the analyzed companies´ corporate governance implementation was motivated by the need to curb agency costs, whereas a cornerstone in this development was the first generational change. Only after the family businesses have reached the necessary maturity on all three dimensions, corporate governance practices were implemented. Put simply, the analyzed case companies developed formal systems as they grew more complex. This study complements the academic discussions on corporate governance in family businesses by offering Brazilian evidence on its underlying motivations and sequential implementation over time.

As empresas familiares e os desafios do profissional de relações públicas

The enterprises are in the midst of a competitive and open market, in which, rapidly, new enterprises are created, international competitors are installed on the local market and products and services are invented or improved to ensure quality, sophistication and low cost. In this scenario, the familial enterprises seek survival through new information and strategies to solve existing conflicts and overcome the challenges of the globalized market. However, resistance to change is a factor common to more traditional familial enterprise culture, therefore, modify solid structures, built over many years, reflects insecurity, fragility and threats facing the different. This project aims to analyze the brazilian familial enterprise, in particular the enterprise Móveis Zacarias, as its historical trajectory, representativeness, economic importance, concept, structure, culture and problems that are peculiar, for example, problems with succession, management, professionalism and communication. In addition to demonstrating the importance of Public Relations professional in mediating conflicts in family businesses. In addition to demonstrating the importance of PR, that when using any of the communication tools, can mediate and facilitate the relationship between members of the family business, and maintain both systems, leading to cooperation between business and family through preventive actions

La governance della società di capitale a base familiare: "Protocolo Familiar" e Patti di Famiglia

Family businesses have acquired a very specific gravity in the economy of occidental countries, generating most of the employment and the richness for the last ages. In Spain Family Businesses represent the 65% about the total of enterprises with 1,5 million companies. They give employment to 8 million people, the 80% of the private employment and develop the 65% of the Spanish GNP (Gross National Product). Otherwise, the family business needs a complete law regulation that gives satisfaction to their own necessities and challenges. These companies have to deal with national or international economic scene to assure their permanency and competitiveness. In fact, the statistics about family companies have a medium life of 35 years. European family businesses success their successor process between a 10 and 25%. It’s said: first generation makes, second generation stays, third generation distributes. In that sense, the Recommendation of the European Commission of December 7º 1994 about the succession of the small and medium companies has reformed European internal orders according to make easier successor process and to introduce practices of family companies’ good government. So, the Italian law, under the 14th Law, February 2006, has reformed its Covil Code, appearing a new concept, called “Patto di famiglia”, wich abolish the prohibition as laid dwon in the 458 article about successors’ agreements, admitting the possibility that testator guarantees the continuity of the company or of the family society, giving it, totally or in part, to one or various of its descendents. On other hand, Spain has promulgated the 17th Royal Decree (9th February 2007), that governs the publicity of family agreements (Protocolos familiars). These “protocolo familiar” (Family Agreement) are known as accord of wills, consented and accepted unanimously of all the family members and the company, taking into account recommendations and practices of family company’s good government.

Cuando la persistencia es una cuestión de familia. Relaciones familiares, traspaso y género en explotaciones agropecuarias del Sudoeste bonaerense (1987-2007)

Las explicaciones del fenómeno de persistencia de la producción familiar en el sector agropecuario pampeano se han ensayado generalmente teniendo en cuenta aspectos económicos y productivos. Si bien ese énfasis coincide con la creciente importancia que la escala y la capitalización adquieren en la etapa actual de desarrollo del capitalismo agrario, por el propio carácter de estas unidades productivas -por el rol que juegan dentro de ellas las relaciones familiares- resulta necesario tomar en cuenta asimismo aspectos subjetivos y culturales, con el fin de lograr análisis más complejos y precisos sobre las estrategias que permitieron esa permanencia. En este trabajo indagamos en la influencia que las relaciones familiares y las concepciones culturales de las familias han tenido en las trayectorias de persistencia de un grupo de familias productoras del sudoeste bonaerense. En base al análisis de entrevistas realizadas a diez familias productoras de los partidos de Puán y Saavedra indagamos en el papel que los vínculos entre padres e hijos, las cuestiones de género y las aspiraciones y expectativas de los miembros de las familias han jugado en procesos fundamentales para la continuidad de las explotaciones como el traspaso generacional y en la configuración y sostenimiento de las estrategias que les permitieron permanecer en la actividad a lo largo de los últimos veinte años.

Cuando la persistencia es una cuestión de familia. Relaciones familiares, traspaso y género en explotaciones agropecuarias del Sudoeste bonaerense (1987-2007)

Las explicaciones del fenómeno de persistencia de la producción familiar en el sector agropecuario pampeano se han ensayado generalmente teniendo en cuenta aspectos económicos y productivos. Si bien ese énfasis coincide con la creciente importancia que la escala y la capitalización adquieren en la etapa actual de desarrollo del capitalismo agrario, por el propio carácter de estas unidades productivas -por el rol que juegan dentro de ellas las relaciones familiares- resulta necesario tomar en cuenta asimismo aspectos subjetivos y culturales, con el fin de lograr análisis más complejos y precisos sobre las estrategias que permitieron esa permanencia. En este trabajo indagamos en la influencia que las relaciones familiares y las concepciones culturales de las familias han tenido en las trayectorias de persistencia de un grupo de familias productoras del sudoeste bonaerense. En base al análisis de entrevistas realizadas a diez familias productoras de los partidos de Puán y Saavedra indagamos en el papel que los vínculos entre padres e hijos, las cuestiones de género y las aspiraciones y expectativas de los miembros de las familias han jugado en procesos fundamentales para la continuidad de las explotaciones como el traspaso generacional y en la configuración y sostenimiento de las estrategias que les permitieron permanecer en la actividad a lo largo de los últimos veinte años.

Cuando la persistencia es una cuestión de familia. Relaciones familiares, traspaso y género en explotaciones agropecuarias del Sudoeste bonaerense (1987-2007)

Las explicaciones del fenómeno de persistencia de la producción familiar en el sector agropecuario pampeano se han ensayado generalmente teniendo en cuenta aspectos económicos y productivos. Si bien ese énfasis coincide con la creciente importancia que la escala y la capitalización adquieren en la etapa actual de desarrollo del capitalismo agrario, por el propio carácter de estas unidades productivas -por el rol que juegan dentro de ellas las relaciones familiares- resulta necesario tomar en cuenta asimismo aspectos subjetivos y culturales, con el fin de lograr análisis más complejos y precisos sobre las estrategias que permitieron esa permanencia. En este trabajo indagamos en la influencia que las relaciones familiares y las concepciones culturales de las familias han tenido en las trayectorias de persistencia de un grupo de familias productoras del sudoeste bonaerense. En base al análisis de entrevistas realizadas a diez familias productoras de los partidos de Puán y Saavedra indagamos en el papel que los vínculos entre padres e hijos, las cuestiones de género y las aspiraciones y expectativas de los miembros de las familias han jugado en procesos fundamentales para la continuidad de las explotaciones como el traspaso generacional y en la configuración y sostenimiento de las estrategias que les permitieron permanecer en la actividad a lo largo de los últimos veinte años.

Executive Managers in Peru's Family Businesses

As in many other developing countries, family businesses are major players in the Peruvian economy. Despite their growth into large-scale groups spanning a wide range of businesses, the owner families still have strong control over their ownership and management. However, Peru's liberal economic reforms in the 1990s brought intense competition into the national market. Not only have these family businesses been forced to compete against large-scale foreign capital that entered the national market through the privatization of state enterprises, but also against cheap goods imported from foreign countries. In order to compete, family businesses have had to move beyond the limited human resources available within the family. The advancement within owner families of new generations with better education and training together with the promotion to top managerial positions of professional salaried managers from outside the family are some of the measures owner families are taking to overcome their human resource limitations.

Executive Managers in Large Mexican Family Businesses

The involvement of members of owners' families in the running of large family businesses in Mexico is decreasing. Although family members still hold key posts such as that of CEO, other executive posts tend to be delegated to professional salaried managers. Top managers, including family members, share some common characteristics. They are young compared with managers in other developed countries, their quality as human resources is high, and many of them are graduates of overseas MBA courses. Most of them are sufficiently experienced. Improvement of quality among top managers is a recent phenomenon in Mexico, and has been encouraged mainly by the following two factors. First, globalization of business activities was promoted by intense competition among firms under conditions of market liberalization. In order to equip themselves with the ability to cope with the globalization of their operations, large family businesses tried hard to improve the quality of top management, by training and educating existing managers, and/or by recruiting managers in the outside labor market. Second, developments in the Mexican economy during the 1990s led to a growth in the labor market for top managers Thus, business restructuring caused by bankruptcy, as well as mergers and acquisitions, privatization and so on, led to the dismissal of business managers who then entered the labor market in large numbers. The increasing presence of these managers in the labor market helped family businesses to recruit well-qualified senior executives.

IGREJA PENTECOSTAL DEUS É AMOR : ORIGENS, CARACTERÍSTICAS E EXPANSÃO

Procuramos demonstrar que a Igreja Pentecostal Deus é Amor - IPDA é uma Igreja, em expansão nas últimas cinco décadas. Nossa Dissertação de Mestrado indica que a IPDA elegeu a mídia radiofônica, seu jornal e suas próprias revistas para divulgar suas atividades. O estudo demonstra que a IPDA é alheia à política, não dá entrevistas às demais rádios, proíbe o uso da televisão e não atende jornalistas nem pesquisadores. Com base em nossa experiência de 11 anos de atuação na Igreja Pentecostal Deus é Amor , incluindo cinco anos como diácono, resgatamos detalhes que fornecerão subsídios aos meios acadêmicos e aos pesquisadores dos fenômenos pentecostais da atualidade. Ao cobrir certo espaço ainda não pesquisado pela academia, complementamos, por outro lado, dados que não constam da autobiografia de David Martins de Miranda, fundador da IPDA. Por fim, procuramos identificar características doutrinárias da IPDA e dos seus processos administrativos, que denotam certa tendência de profissionalização de parte da equipe da diretoria no processo sucessório. Abordamos, ainda, a questão da reprodução da instituição, mantida até aqui debaixo do carisma de seu fundador que vem administrando sua Igreja com todas as características de uma empresa familiar, dentro de um gradiente seita/igreja. Nossas conclusões demonstram as estratégias que permitiram a expansão da IPDA alicerçada nas suas rádios, nas suas grandes concentrações, no seu apelo proselitista e na arrecadação de recursos, fatores que alimentam e suportam o crescimento da Igreja Pentecostal Deus é Amor .(AU)

IGREJA PENTECOSTAL DEUS É AMOR : ORIGENS, CARACTERÍSTICAS E EXPANSÃO

Procuramos demonstrar que a Igreja Pentecostal Deus é Amor - IPDA é uma Igreja, em expansão nas últimas cinco décadas. Nossa Dissertação de Mestrado indica que a IPDA elegeu a mídia radiofônica, seu jornal e suas próprias revistas para divulgar suas atividades. O estudo demonstra que a IPDA é alheia à política, não dá entrevistas às demais rádios, proíbe o uso da televisão e não atende jornalistas nem pesquisadores. Com base em nossa experiência de 11 anos de atuação na Igreja Pentecostal Deus é Amor , incluindo cinco anos como diácono, resgatamos detalhes que fornecerão subsídios aos meios acadêmicos e aos pesquisadores dos fenômenos pentecostais da atualidade. Ao cobrir certo espaço ainda não pesquisado pela academia, complementamos, por outro lado, dados que não constam da autobiografia de David Martins de Miranda, fundador da IPDA. Por fim, procuramos identificar características doutrinárias da IPDA e dos seus processos administrativos, que denotam certa tendência de profissionalização de parte da equipe da diretoria no processo sucessório. Abordamos, ainda, a questão da reprodução da instituição, mantida até aqui debaixo do carisma de seu fundador que vem administrando sua Igreja com todas as características de uma empresa familiar, dentro de um gradiente seita/igreja. Nossas conclusões demonstram as estratégias que permitiram a expansão da IPDA alicerçada nas suas rádios, nas suas grandes concentrações, no seu apelo proselitista e na arrecadação de recursos, fatores que alimentam e suportam o crescimento da Igreja Pentecostal Deus é Amor .(AU)

Value Creation in Family Firms: A Model of Fit

We propose a framework describing how family ownership can create or destroy value depending on the goals, resources, and governance of the family firm, which are each influenced by the family owners. Taking a contingency perspective, we suggest that a fit is required for all three elements – family- influenced goals, resources, and governance – for the family firm to flourish over generations. We conclude with a suggested research agenda indicating research opportunities at the nexus of these identified elements. Further we provide some guiding questions for practitioners that might stimulate fruitful discussions among family firm owners and managers about how to realize ‘‘fit.’’

Socioemotional Wealth, Ambidexterity, and Family Firm Performance: An Empirical Study

While family business literature agrees that family firms are driven by both non-economic and financial motives, it is unclear how the prioritization of socioemotional wealth (SEW) over financial considerations affects family firms' financial performance. Based on a sample of 343 family firm owners from German-speaking Europe, this study reveals a significant and positive relationship between the firm owners' SEW considerations and their family businesses' financial performance. This relationship, in turn, is found to be mediated by organizational ambidexterity. A fine-grained analysis of the different SEW dimensions indicates that this pattern may be driven by two elements of socioemotional wealth only (family members' identification with the firm and emotional attachment). Our findings demonstrate that business families do not necessarily face a trade-off when prioritizing the preservation of their SEW over stabilizing or improving the financial performance of their business. The study enriches several streams of literature and opens up numerous avenues for future research.

Affective Commitment and Job Satisfaction among Non-family Employees: Investigating the Roles of Justice Perceptions and Psychological Ownership

Due to numerous characteristics often attributed to family firms, they constitute a unique context for non-family employees’ justice perceptions. These are linked to non-family employees’ pro-organizational attitudes and behaviors, which are essential for family firms’ success. Even though scholarly interest in non-family employees’ justice perceptions has increased, more research is still needed, also because the mechanism connecting justice perceptions and favorable outcomes is not fully understood yet. We address this gap by explicitly investigating non-family employees’ justice perceptions and by introducing psychological ownership as a mediator in the relationships between justice perceptions (distributive and procedural) and common work attitudes (affective commitment and job satisfaction). Our analysis of a sample of 310 non-family employees from Germany and German-speaking Switzerland reveals that psychological ownership mediates the relationships between distributive justice and affective commitment as well as job satisfaction. This represents valuable contributions to family business research, organizational justice and psychological ownership literature, and to practice.