Teoria da agência e franchising: evidência empírica para o caso brasileiro

O presente estudo tem um duplo objetivo: (i) analisar os determinantes da escolha das firmas por um modelo de franchising na estratégia de expansão de seus negócios, e (ii) analisar como os termos de um contrato de franchising podem potencialmente ser influenciados por questões relativas a compartilhamento de risco, problemas de incentivo relacionados ao risco moral (moral hazard) e restrições de recursos financeiros. Essa discussão se dará seguindo a abordagem empírica proposta por Lafontaine (1992). Os modelos são estimados a partir de dados para uma amostra de 350 redes de franquias brasileiras relativas ao ano de 2011. Os resultados sugerem que a definição do valor da taxa de royalties leva em conta os problemas decorrentes do risco moral por parte dos franqueados e do compartilhamento de risco. Em particular, nos negócios onde o esforço dos franqueados afeta significativamente a provisão dos serviços prestados, observa-se uma tendência de cobrança de menores taxas de royalties e uma relação positiva entre risco e incentivos, com a cobrança de menores taxas de royalties em setores de atividade com maior risco. Em relação ao percentual de unidades franqueadas, obteve-se resultados coerentes com a expectativa teórica para o problema de risco moral do franqueado, de modo que quanto mais importante o trabalho do agente, maior o índice. Entretanto, para a restrição de capital, contrário a expectativa teórica, quanto maior a disponibilidade de recursos maior o número de franquias.

As distintas percepções sobre o empreendedorismo social

This dissertation is a literature review with exploratory and descriptive purposes, which aims to compile the different perceptions of the term Social Entrepreneurship, but not propon-being of an epistemological analysis on the topic. The main objectives of this research were: 1) to identify the convergences and divergences in the various perceptions of the Social Entrepre-neurship, from the perspectives: American, European and Brazilian; 2) identify whether Social Entrepreneurship can be considered as a new theoretical trend, or can be understood as a sub-category of an existing theory; 3) identify whether Social Entrepreneurship can be considered as practice of Social Management; 4) identify whether the "Social Business", proposed by Yunus (2010), can be considered as a completely new type of organization, as the author says. For this research were studied literary works available in the physical environment and elec-tronic database. The main concepts studied in this research were: Entrepreneurship; Social Management; Third Sector; Business Management and Social Entrepreneurship. The conclu-sions reached by this study were: 1-a) the main theoretical convergence is the Social Entrepre-neur ability to apply methods and process typically used in for-profit companies, in business that aimed social value creation; 1-b) the main difference is the different perceptions that the United States, Europe and Brazil have about what is Social Entrepreneurship. In the American perspective, these are private sector organizations operating according to market logic and that somehow generates social value. In the European perspective, closer to the social economy, emphasizes the activities of civil society organizations with public functions. In Brazil empha-sizes market initiatives aimed at reducing poverty and transform the social conditions of mar-ginalized or excluded individuals; 2) Social Entrepreneurship is an activity that incorporates much all the practices, methods and processes of commercial entrepreneurship and, as such, should not be considered as a new theoretical trend, but a subcategory of Entrepreneurship theory. 3) Social Entrepreneurship cannot be considered as a practice of Social Management, being much closer to the commercial entrepreneurship practices; 4) the "Social Business" pro-posed by Yunus (2010), closely resembled in its modus operandi with the Social Enterprises in Western Europe, thus, not supporting the author's claim.

Implications of innovation for inclusive growth: a study of Medellín, Colombia's metro system and integral urban projects

Medellín, Colombia continues to attract global recognition for its evolution from a crimesaturated and desegregated city to an award-winning paragon of innovation. Two innovations in particular, the Metro System & the Integral Urban Projects, have fostered and contributed to Medellín’s inclusive growth, as indicated by a corresponding increase in both social and economic capital. Through a mixed methodology analysis of these two experiences, including participant observation, in-depth interviews with different industry leaders, and household surveys, this thesis explores the extent to which inclusive innovation has contributed to inclusive growth in Medellín. The surveys were distributed to three sensitive neighborhoods of Medellín and apply a Synthesized Framework for measuring inclusive growth, one that includes five indicators for social capital and five indicators for economic capital, emphasizing the importance of progression in both dimensions. By drawing on concepts of inclusivity surfacing more frequently in business lexicon and the emergence of a newly branded Medellín, the findings of this thesis indicates that the implementation of innovations in association with a unified city vision practiced by the local government, corporate and non-profit sector has contributed to achieving inclusive growth, and has left civilians hungry for more.

Desafios na implementação da educação ambiental nos cursos de graduação em administração: um estudo em instituições de ensino superior de Teresina-PI

O objetivo primário da pesquisa foi “analisar como a EA é implementada nos cursos de administração, tendo em vista as disposições instituídas pela Política Nacional da Educação Ambiental”. Seus objetivos secundários foram: (a) analisar como os atores chaves do processo pedagógico dos cursos de administração de empresas compreendem a educação ambiental; (b) identificar quais os parâmetros as IES utilizam para inserir a educação ambiental nos cursos de administração; (c) identificar como e quais as práticas de educação ambiental estão envolvidas na formação do administrador. Trata-se de um estudo de casos múltiplos com três IES de Teresina-PI, foi utilizada a análise de conteúdo com auxílio do Atlas/ti. A análise da implementação da EA nas Instituições de Ensino Superior reafirmou dificuldades já previstas em outros estudos e apontou novos desafios relatados no decorrer desse texto. Duas forças surgem nessa análise: a institucional e a individual. A força institucional é corroborada pelas ações mais amplas e que são fortemente influenciadas pelas diretrizes legais da EA; a força individual se confirma pela presença de docentes envolvidos com a questão, essa força assume uma relevância quando se considera o próprio significado da EA como instrumento de fortalecimento de valores sociais, assim como torna mais fácil sua disseminação pelo modelo de envolvimento que os sujeitos apresentam.

Papel da informatização na pequena e média empresa brasileira: investimentos em TI, percepção da gestão e impacto nos resultados

No ambiente de competição globalizada que vemos nos dias atuais, há um crescente reconhecimento do papel central da Tecnologia de Informação (TI) para determinar o sucesso da empresa, levando-a a resultados melhores. As pequenas e médias empresas também adotam a TI com o mesmo objetivo de obter benefícios desse uso, porém sua realidade é, na maioria dos casos, bastante diferente da das grandes empresas, especialmente por não possuírem os mesmos recursos e competências na área de TI. Além da competição algumas vezes outros fatores, tais como exigências legais, no caso brasileiro, obrigam as empresas a buscar maior informatização. Como as empresas se encontram em momentos diferentes no que diz respeito ao estágio de informatização, sobretudo ao papel que a área de TI desempenha para cada uma, esta tese tem por objetivo verificar se existe associação entre os gastos e investimentos em TI e o desempenho da pequena e média empresa brasileira. O trabalho busca captar as diferenças no resultado da empresa advindas do uso de TI. Para tanto, observa dados financeiros levando em consideração também a percepção dos executivos sobre os estágios de informatização e o papel que a TI desempenha na empresa. A metodologia adotada envolveu a aplicação de questionários para obtenção de dados quantitativos sobre o perfil do uso de TI e informações financeiras; bem como dados qualitativos sobre a percepção do papel que TI desempenha nas empresas. Posteriormente foi aplicada a técnica de análise de cluster, que apresentou quatro agrupamentos com comportamentos distintos em relação às variáveis, denominados “Digitais”; “Prudentes”; “Conservadores” e “Analógicos”. Os resultados encontrados apontam evidências da relação existente entre os gastos e investimentos em TI e o aumento da lucratividade da empresa, especialmente diante da presença de percepções específicas dos gestores acerca do papel que TI desempenha na empresa. Empresas que apresentam um nível de gastos e investimentos em TI mais elevado, associados com uma forte percepção dos gestores de que a TI pode contribuir positivamente com os objetivos da empresa, resultam em um nível de lucratividade superior; enquanto empresas cujos gestores percebem, de maneira intensa, que a TI não pode contribuir positivamente com os objetivos da empresa, mesmo que façam níveis considerados acima da média de gastos e investimentos em TI, apresentam um nível de lucratividade inferior. Foram estudadas 355 pequenas e médias empresas brasileiras, e a principal conclusão foi que quanto maior a percepção dos gestores do impacto positivo da TI nos processos de negócio da empresa como um todo, tanto maior é o impacto dos gastos e investimentos em TI na lucratividade da empresa.

Responsabilidade tributária de grupos econômicos

A presente pesquisa tem por objetivo investigar a responsabilidade tributária de grupos econômicos. Para tanto, analisa inicialmente o que é grupo econômico a partir da evolução da organização da empresa, verificando as formas de regulação no direito societário, bem como nos demais ramos do direito, especialmente o tributário. Em seguida, se debruça sobre a limitação da responsabilidade, a desconsideração da personalidade jurídica e a responsabilidade tributária. Verifica, então, em quais hipóteses poderia haver a responsabilidade tributária de grupos econômicos, sendo analisadas as possibilidades com fundamento legal no art. 30, IX, da Lei nº 8.212/91; art. 124 da Lei nº 5.172/66; art. 50 da Lei nº 10.406/2002; art. 990 da Lei nº 10.406/02 combinado com o art. 126, III, da Lei nº 5.172/66; e art. 116, §1º, da Lei nº 5.172/66. Por fim, aborda aspectos processuais da responsabilidade de grupos econômicos, com enfoque no incidente de desconsideração da personalidade jurídica previsto no Código de Processo Civil de 2015.

Anatomy of relationship significance: a critical realist exploration

Markets-as-networks (MAN) theorists contend, at least tacitly, the significance of business relationships to the firm – that is, business relationships contribute somewhat to corporate survival or growth. One does not deny the existence of significant business relationships but sustain, in contrast to the consensus within the MAN theory, that relationship significance should not be a self-evident assumption. For significance cannot be a taken-for-granted property of each and every one of the firm’s business relationships. The authors adopt explicitly a critical realist metatheoretical position in this conceptual paper and claim that relationship significance is an event of the business world, whose causes remain yet largely unidentified. Where the powers and liabilities of business relationships (i.e., relationship functions and dysfunctions) are put to work, inevitably under certain contingencies (namely the surrounding networks and markets), relationship effects ensue for the firm (often benefits in excess of sacrifices, i.e., relationship value) and as a consequence relationship significance is likely to be brought about. In addition, relationship significance can result from the dual impact that business relationships may have on the structure and powers and liabilities of the firm, that is, on corporate nature and scope, respectively.

Markets-as-networks theory: a review

This paper exposes the development of markets-as-networks theory from formal inception in the mid-1970s until 2010 state-of-the-art, en route presenting its historical roots. This largely European-based theory challenges the conventional, dichotomous view of the business world as including firms and markets, arguing for the existence of relational governance structures (the so-called ‘‘interfirm cooperation’’) in addition to hierarchical and transactional ones.

Responsabilidade social: visões e perspectivas de empresários do segmento industrial do Rio Grande do Norte

The theme Corporate Social Responsibility is relatively recent both in the academic field and in the business practice. Because of the lack of socialization of experiences and precision of concepts, there are gaps regarding the understanding of the subject and, also, how to conduct operations. This study just seeks to investigate such matter, focusing applications of social responsibility in business. It takes, as empirical field, winners of the PSQT - SESI Prize of Quality at Work in Rio Grande do Norte (2002-2007) in order to systematize the various approaches on the issue, aiming to reveal subjective visions and perspectives of the theme. It is characterized as a qualitative study, carried out by structured interview. The universe was composed by 15 companies. It was used analysis of content categorical as an axis for the interpretation of the information. Three approaches guided the analysis: Business Ethics, (normative); Business & Society (contractual); Social Issues Management (strategic). The findings are related in three ways: 1) reasons for the CSR practice; 2) the results obtained; 3) the means of CSR. It was found that the award participation occurs, mostly, linked to SESI invitations, so, as an articulated movement of industrial corporations in Brazil it occurs, also, because of the organizational commitment with the society and the possibility of internal and social growths and because of the importance attributed to the report as an instrument of consultancy. There are no indicators to check impacts of organizational interventions, in spite of the existence of planning for the actions. Social responsibility appears as a tool to reinforce the organizational image and to increase satisfaction of the employees. There is a tendency of large and medium firms to a contractual commitment while the small and the micros firms are on strategic or normative level. The analysis of the perspectives of social responsibility future revealed trends towards for strategic approach

Impactos sociais da atividade turística: um estudo de caso em Tibau do Sul/RN

This study has been presented for the Master in business of the Universidade Federal do Rio Grande do Norte, the objectives are evaluate the social impacts of the tourism in the community of Tibau do Sul in the state of Rio Grande do Norte. The research is a study of case and the analysis is qualitative and quantitative. The tourism is considerate for many people as an important source of richness, job and an important economic activity. However, for being an activity that involves as main element people, It can cause impacts, could these are beneficial or malign. To evaluate the community's perception about these impacts, it was applied a questionnaire returned to the perceptions of them about the next social indicators: health, job, security, education and life quality. Considering the advent of the tourist activity in a period fifteen year. Through the research could conclude that, of general form the population realizes the changes occurred in the municipal district of positive way. Except for some indicators that receive negative evaluation

Democratização do acesso ao ensino superior: os cursos de graduação à distância na UFRN

This thesis pursuits to contextualize the theoretical debate between the implementation of public education policy of the Federal Government focused in a distance learning and legal foundations for its enforcement, in order to raise questions and comments on the topic in question. Its importance is back to provide scientific input and can offer to the academy, particularly in the UFRN, and elements of society to question and rethink the complex relationship between the socio-economic and geographic access to higher education. It consists of a descriptive study on the institutionalization of distance education in UFRN as a mechanism for expanding access to higher education, for both, the research seeks to understand if the distance undergraduate courses offered by the UAB system and implemented at UFRN, promote expanding access to higher education, as it is during implementation that the rules, routines and social processes are converted from intentions to action. The discussion of this study lasted between two opposing views of Implementation models: Top-down and Bottom-up. It is worth noting that the documents PNE, PDE and programs and UAB MEETING reflect positively in improving the educational level of the population of the country It is a qualitative study, using the means Bibliographic, Document and Field Study, where they were performed 04 (four) in 2010 interviews with the management framework SEDIS / UAB in UFRN. The data were analyzed and addressed through techniques: Document Analysis and Content Analysis. The results show that the process of implementation of distance education at UFRN is in progress. According to our results, the research objective is achieved, but there was a need to rethink the conditions of the infrastructure of poles, the structure of the academic calendar, the management of the SEDIS UFRN, regarding the expansion of existing vacancies and the supply of new courses by the need for a redesign as the Secretariat's ability to hold the offerings of undergraduate courses offered by the Federal Government to be implemented in the institution. It was also found that levels of evasion still presents a challenge to the teaching model. Given the context, we concluded that the greatest contribution of UAB and consequently UFRN by distance learning for undergraduate courses (Bachelor in Mathematics, Physics, Chemistry, Geography and Biological Sciences, beyond the bachelor's degrees in Business and Public Administration ) is related to increasing the number of vacancies and accessibility of a population that was previously deprived of access to university

Avaliação da eficiência dos programas de pós-graduação acadêmicos em administração, contabilidade e turismo

The Triennial Evaluation of Coordination for the Improvement of Higher Education Personnel (CAPES) is made according to several indicators, divided into several issues and items, and their weights. In these it is evident the importance of scientific periodicals. This study aims to evaluate the relative efficiency of post-graduate students in Business Administration, Accounting and tourism evaluated by CAPES in Brazil. The methodology used the data envelopment analysis - DEA (Data Envelopment Analysis). The data were obtained from the site and organized by the CAPES Qualis score. The analysis was performed by the DEA variable returns to scale, product-oriented (BCC-O), with data from the three-year periods 2004-2006 and 2007-2009. Among the main results are the average increase significantly the relative efficiency of the programs in the period 2007-2009 compared to 2004-2006 period, the highest average efficiency of programs linked to public institutions in relation to private, doctoral programs with the present average efficiency sharply higher than those only with masters, and senior programs in general were more efficient. There is also moderate and significant correlation between the efficiency scores and concepts CAPES. The Malmquist index analysis showed that more than 85% of programs had increased productivity. It is noteworthy that the main effect that influences the increase of the Malmquist index is the displacement of the border (Frontier-shift)

Práticas interdisciplinares no ensino superior: a experiência do curso de graduação em administração da UNAMA - Pará

This work addresses the study of interdisciplinarity in higher administration education, a topic of great relevance in the present context, due to guidelines issued by Ministry of Education through the National Curriculum Guidelines -NCGs for undergraduate courses in Management. The attention on the subject emerges from the gained experience of a researcher and teacher working as manager of an undergraduate course in Business Administration who set up interdisciplinarity through interdisciplinary projects in a management course pedagogical project at a private university in State of Pará/Brazil. The work rebuilds and reports experiences, and studies the practice of lecturers involved in those interdisciplinary actions. The study aimed to identify changes in pedagogical practices of teachers involved in the searched interdisciplinary experience. To address the questions that directed the work and achieve proposed objectives, from a qualitative approach, a significant bibliographical and documentary work was conducted on the topic. In the survey carried out on secondary sources such as publications of major authors and scientific papers reporting interdisciplinary experiences in higher administration education, it was found that interdisciplinarity for its ambiguous character is still poorly understood by teachers, and reports on its application in administration teaching are incipient. This study also used data collected from primary sources, from dialogues through interviews with educational fellows - teachers and officers of the institution that served as locus of the research, who had the opportunity to experience the studied interdisciplinary experience. Data were processed and analyzed using content analysis technique. Research results showed that teachers of the institution of research have a good understanding of meaning of interdisciplinarity as a link between disciplines; it was also found substantial evidence of changes in teaching practices and actions of such teachers based on their participation in interdisciplinary projects. Although the experience studied can be considered innovative and challenging, much needs to be done in the course management for achievement of interdisciplinary actions in the course, particularly regarding to the removal of institutional, methodological, psychosocial, epistemological obstacles in operationalizing interdisciplinary practices, with emphasis on the need of a process of continuous and specific training aiming at developing skills for interdisciplinary acting, to the extent that these education professionals do not perceive themselves able to act as interdisciplinary lecturers

Ação social da Rede Caritas de Empreendimentos de Economia Solidária - EES: um estudo sobre valores e dinheiro

This study seeks to analyze the relationship between values and economic practices in social actions developed by the Caritas Network northeastern in projects linked to the Solidarity Economy over the last decade. This link between economic values and practices is discussed in relation to both Weber (Economy and Society) and Simmel (The Philosophy of Money) with a treatment of the affinities between both the economic sphere and religious ethics and the forms of sociability that bring individuals into contact with the circulation of money. The research scope was comprised of businesses monitored by Caritas in four northeastern states (Pernambuco, Paraíba, Alagoas and Rio Grande do Norte where we sought investigate the influence of ethical values, religious networks, and the economic practices of associations, groups and cooperatives. The field research took place over nine months with visits to local groups in their production areas, participation in trade fairs, training, exchanges, forums and regional meetings. Through this research we saw that money, the symbol and instrument of utilitarian reason, shapes individual behavior and socialization conditions since in business practices it is permeated by religious and ethical values when confronted by their experiences, values and neoliberal practices. The data and conclusions and relates to the overall research of the regional Caritas Network, the place it occupies in the Solidarity Economy and its influence on the sociability of business

Modelo de classificação para pequenas empresas supermercadistas quanto ao uso de técnicas de prevenção de perdas: um estudo de caso

The objective of this work is to draw attention to the importance of use of techniques of loss prevention in small retail organization, analyzing and creating a classification model related to the use of these in companies. This work identifies the fragilities and virtues of companies and classifies them relating the use of techniques of loss prevention. The used methodology is based in a revision of the available literature on measurements and techniques of loss prevention, analyzing the processes that techniques needed to be adopted to reduce losses, approaching the "pillars" of loss prevention, the cycle life of products in retail and cycles of continues improvement in business. Based on the objectives of this work and on the light of researched techniques, was defined the case study, developed from a questionnaire application and the researcher's observation on a net of 16 small supermarkets. From those studies a model of classification of companies was created. The practical implications of this work are useful to point mistakes in retail administration that can become losses, reducing the profitability of companies or even making them impracticable. The academic contribution of this study is a proposal of an unpublished model of classification for small supermarkets based on the use of techniques of loss prevention. As a result of the research, 14 companies were classified as Companies with Minimum Use of Loss Prevention Techniques - CMULPT, and 02 companies were classified as Companies with Deficient Use of Loss Prevention Techniques - CDULPT. The result of the research concludes that on average the group was classified as being Companies with Minimum Use of Techniques of Prevention of Losses EUMTPP, and that the companies should adopt a program of loss prevention focusing in the identification and quantification of losses and in a implantation of a culture of loss prevention