Editorial

ID: 21117

Authors: Mônica de Aguiar Mac-Allister da Silva, José Célio Silveira Andrade.

Source: Organizações & Sociedade, v. 20, n. 67, p. 581-581, October-December, 2013. 1 page(s).

Document type: Editorial (Portuguese)

Executivos e smartphones: uma relação ambígua e paradoxal

ID: 21118

Authors: Ana Paula Borges, Luiz Antonio Joia.

Source: Organizações & Sociedade, v. 20, n. 67, p. 585-602, October-December, 2013. 18 page(s).

Keyword: mobile technology , paradoxes , smartphone

Document type: Article (Portuguese) Show Abstract

Based on theoretical approaches concerning the existence of paradoxes associated with the use of technological appliances, this article seeks to identify the existence of ambiguities in the day-to-day use of smartphones by Brazilian executives. The single representative case study method was applied, by analysing a Brazilian company within the pharmaceutical sector, which has a policy of providing smartphones to its senior executives. Data were collected from: questionnaires filled out by fourteen executives of the company in question; in-depth interviews conducted with five of these executives and e-mails sent by them via smartphones over a given period of time. After consolidation and analysis of the data obtained, it was seen that two paradoxes were strongly related to the use of smartphones by the executives in question, namely: continuity vs. asynchronicity and autonomy vs. addiction. Furthermore, three other paradoxes were moderately associated with the use of smartphones by the executives in question, namely freedom vs. enslavement, dependence vs. independence, and planning vs. improvisation. Lastly, the implications and limitations of the research are set forth.

Uma análise dos estudos sobre o feminino e as mulheres na área da Administração: a produção científica brasileira entre 2000 a 2010

ID: 21119

Authors: Eloisio Moulin de Souza, Márcia de Mello Fonseca Corvino, Beatriz Correia Lopes.

Source: Organizações & Sociedade, v. 20, n. 67, p. 603-621, October-December, 2013. 19 page(s).

Keyword: Bibliographical Analysis , Feminine , Gender , Management , Women

Document type: Article (Portuguese) Show Abstract

The aim of this paper is a biographical analysis of the scientific publications between the years 2000 to 2010 which had as central theme the feminine and women in six major journals in the field of management in Brazil. The journals surveyed were Cadernos EBAPE, Revista de Administração Contemporânea, Revista de Administração de Empresas, Revista de Administração Mackenzie, Revista Organizações & Sociedade e Revista de Administração da Universidade de São Paulo. They were grouped into three thematic areas, following the criteria of content analysis. It is concluded that most of the articles analyzed approaches of liberal and radical feminist movements. Only one article has proximity to post-structuralism and post-colonialism. However, we cannot say that the articles are ideal representatives of these currents. Finally, there is a lack of research that relate class and race to feminine’s issues, as well studies that search feminine in men.

Movimento sensual: um estudo na narrativa mitológica na publicidade de uma marca de moda praia

ID: 21120

Authors: Ildembergue Leite de Souza, André Luiz Maranhão de Souza Leão.

Source: Organizações & Sociedade, v. 20, n. 67, p. 623-649, October-December, 2013. 27 page(s).

Keyword: Advertising , brands , Movimento , Myths , Sensuality

Document type: Article (Portuguese) Show Abstract

In today’s market, guided by symbolic consumption, brands are channels of self-expression for the identity construction and have a transformative role in society, once they produce and consume meanings located between the culturally constructed world and the consumer. The brand is built collectively by the action of various agents, including advertising, that has in the myth a valuable source for the production of meaning. Based on Barthesian semiology, this interpretive qualitative study sought to answer how the myth played in advertising operates the meaning of Movimento, a brand with symbolic appeal. The research corpus analysis, consisting of print advertising ads, revealed the presence of eight myths that, together, suggest an association between the brand and the metanarrative of sensuality. In the text, we discuss the theoretical reflections on this finding and the implications for marketing academy and practice, as well as directions for future research.

Compreensão do desenvolvimento sustentável em contextos organizacionais a partir do estabelecimento de tipos ideais

ID: 21121

Authors: Luciano Munck, Rafael Borim de Souza.

Source: Organizações & Sociedade, v. 20, n. 67, p. 651-674, October-December, 2013. 24 page(s).

Keyword: Heuristic Models , Levels of Existence of the Individuals , Levels of Representativeness of the Organizations , Sustainable Development , Weber’s Sociology

Document type: Article (Portuguese) Show Abstract

This article was developed with the objective of proposing ideal types to the orientation of the sustainable development. This purpose is presented because the managerial rationalities of the organizations are influenced by the territories where they are. The knowledge of the social, cultural, environmental and economic specificities of these places becomes needed to a better sustainable development management. The proposition of the ideal types aims to contribute to the decisions which are made in the organizations with coherent informations to a sustainable development. The contextualization of the ideal types counted with the following references: specific contributions of Weber’s Sociology (WEBER, 1964, 1968), the Heuristic Models of Ramos (1983), the individuals’ levels of existence indicated by Graves (1970, 1974) and the organizations’ levels of representativeness studied by Beck and Cowan (1996). Through the relations between these references it was proposed three ideal types of sustainable development: the archaic model of sustainable development, the transition model of sustainable development and the actualizing model of sustainable development. These ideal types present consistent potential to help organizations in decisions about limits, possibilities and challenges of working with and for the sustainable development in a managerial context.

Mercado regulado de carbono no Brasil: um ensaio sobre divergências contábil e tributária dos créditos de carbono

ID: 21122

Authors: André Luis Rocha de Souza, Guineverre Alvarez, José Célio Silveira Andrade.

Source: Organizações & Sociedade, v. 20, n. 67, p. 675-697, October-December, 2013. 23 page(s).

Keyword: Accounting , Carbon Market , Certified Emission Reduction (CER) , Clean Development Mechanism (CDM) , Taxes

Document type: Article (Portuguese) Show Abstract

This paper seeks to discuss accountancy and tax discrepancies related to Certified Emission Reductions (CERs) in Brazil’s regulated carbon market, highlighting the gaps and weaknesses, presenting points to be considered in the creation of a regulatory framework and an accounting classification for CERs, and recommending an institutional arrangement to this effect. Bibliographic and documentary research was conducted in order to achieve these objectives, which led to the development of a conceptual framework for analysis. Evidence suggests that the regulated carbon market in Brazil lacks norms, creating diversity in the classification of and accounting for carbon credits. There is a tendency to recognize them as stock, since any financial benefits accrued by their sale may be accounted as a factor in reducing a company’s production costs. From a tax perspective, questions remain about the revenue framework for carbon credits traded with foreign countries, given their lack of a legal definition. Finally, we establish a institutional arrangement to set out guidelines for the regulation of the sector in Brazil.

A reconstrução da carreira em ambientes de trabalho em transformação

ID: 21125

Authors: Márcia de Freitas Duarte, André Luis Silva.

Source: Organizações & Sociedade, v. 20, n. 67, p. 699-715, October-December, 2013. 17 page(s).

Keyword: Career , Coping strategies , Organizational studies , People , Workplace

Document type: Article (Portuguese) Show Abstract

This article aims to understand how the employees who faced, in 2006, a process of acquisition of a financial institution where they were employed by a national one, managed to rebuild their careers in this experienced situation. This is a qualitative and descriptive research which also presents a cross sectional cut and longitudinal perspective. Data were produced through interviews with remaining employees and interpreted using the content analysis technique. The results showed that the impacts emerged in the workplace acted as triggers to new career cycles. Using coping strategies against the process of acquisition, the employees reconfigured the meaning of the situation, finding ways to rethink their goals and objectives.

Possibilidades de dar sentido ao trabalho além do difundido pela Lógica do Mainstream: um estudo com indivíduos que atuam no âmbito do movimento Hip Hop

ID: 21123

Authors: Danielle de Araújo Bispo, Débora Coutinho Paschoal Dourado, Mariana Fernandes da Cunha Loureiro Amorim.

Source: Organizações & Sociedade, v. 20, n. 67, p. 717-731, October-December, 2013. 15 page(s).

Keyword: hip hop , Identities , Meaning of work , Narratives , Work

Document type: Article (Portuguese) Show Abstract

This article explores the meaning that individuals involved with the Hip Hop attach to their work. The theoretical framework explores the meanings that work has acquired through history, especially in contemporaneity. A qualitative approach for investigation was adopted, with oral history as the major method of research. The selection of interviewees was based on the key informants’ criterion. The data was analyzed through content analysis. Results obtained from this analysis were compared with the ethos developed by Bendassoli (2007; 2009) about the meaning of work in contemporary society. The conclusion reached was that the meaning of work for the respondents is based on a romantic-expressive ethos. It is important to clarify that throughout life these individuals experienced or were exposed to more than one ethos.

Free Float e valor de mercado corporativo: um estudo do período de 2001 a 2010

ID: 21124

Authors: Daniel Ferreira Caixe, Alberto Borges Matias, Sonia Valle Walter Borges de Oliveira.

Source: Organizações & Sociedade, v. 20, n. 67, p. 733-751, October-December, 2013. 19 page(s).

Keyword: Corporate governance , Corporate market value , Free Float , Generalized Method of Moments , Ownership structure

Document type: Article (Portuguese) Show Abstract

In Brazil, in general, ownership structure of companies is characterized by its high concentration. In this situation, the role of corporate governance model is no longer resolving the agency conflict between managers and shareholders, but represent the mitigation of clash of interests between controlling and minority shareholders. In academic literature, there is still no consensus on the relationship between ownership and control structure and corporate performance. Thus, this study aimed to determine if the free float has impacted on corporate market value in Brazil, over the years of 2001 to 2010. For this purpose, a sample of 236 Brazilian non-financial publicly traded companies was used, counting 1190 observations. Dynamic models of multiple linear regression were employed, estimated by System Generalized Method of Moments (GMM-Sys). The results indicated that total free float was not associated with dependent variables. However, the percentage of voting shares outstanding available for trading in the market had a positive impact on Tobin’s Q and Firm Value over Total Assets.