Editorial

ID: 37646

Authors: Eliane Salte Filippim.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 5-6, January-June, 2009. 2 page(s).

Document type: Editorial (Portuguese)

Braiding the straw wheat: an associative experience

ID: 37647

Authors: Onília Maria Manenti, Sueli Vieira Sarmento Bernardi, Eliane Salete Filippim, Adriana Marques Rossetto, Jose Elmar Feger.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 7-32, January-June, 2009. 26 page(s).

Keyword: Association , Craftwork , Development , Net

Document type: Article (Portuguese) Show Abstract

The main objective of this article is to describe an associative experience with basis in the craftwork in wheat straw. Regarding to the methodological procedures, this research define itself as qualitative, by embrace multi-methods to the data collection: the interview, the historical report and the straight observation. The analysis of the case had two fronts of investigation: the bibliographic and the field research. Regarding to the field research, some principles of the ethnographic research were used. The article begins with a bibliographic presentation about the development and nets, to then, be presented contextual data from AMMOC, reporting the experience and the results of the research. Finally, appear some considerations about the experience constitution of this associative articulation in the region of the Santa Catarina Middle West. Beyond the income generation, the process constitution of an association must have been seen as a strategy of socioeconomic development that can contribute to raise the development of a region.

The industrial innovation management process: comparative study of mass and on demand production practices

ID: 37648

Authors: Bruno Brandão Fischer, Gustavo Cascardi, Affonso Amaral Dalla Libera, Rodrigo Debus Soares, Tania Nunes da Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 33-58, January-June, 2009. 26 page(s).

Keyword: Innovation , Innovation management , Mass production , On demand production

Document type: Article (Portuguese) Show Abstract

This study develops a comparative approach of the innovation activities’ management processes in two distinct industrial environments: mass and on demand production lines. The methodology is qualitative and based on two specific case studies with firms that have their productive focus in agroindustrial machinery. The objective is to identify practices related to innovation regarding structural aspects of the process, frequency of development of new or improved products and processes, the industrial competitive perception that both companies have regarding innovation, the typology of generated innovations and organizational view on the strategic relevance of innovation. Results point towards a tendency for the mass producer to have its innovation processes well structured, to use market pull techniques and to have a diversified range of innovation sources. The on demand producer presents more flexible innovation management characteristics, uses technology push techniques and is prone to internalize new products development processes.

Management controls used in each stage of the life cycle of family textile industries

ID: 37649

Authors: Ieda Margarete Oro, Maykel Benetti, Carina Hoffmann.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 59-86, January-June, 2009. 28 page(s).

Keyword: Family industries of the textile segments , Management controls , Stages of life cycle

Document type: Article (Portuguese) Show Abstract

The article aims to identify management controls used by family industries of the textile segments on the microregion of Pinhalzinho/SC at each stage of its life cycle. The methodology used in the research is descriptive, of survey, with a quantitative approach. From an universe of 36 family industries of the textile segments, located in the city of Pinhalzinho, Saudades, Nova Erechim, Modelo, Serra Alta and Sul Brasil, only 28 were accessible. The instrument used to collect the data was a structured questionnaire with opened and closed questions which was applied by researchers in July 2007. The results show that most companies are in the first generation and are managed by the owner. Most companies are at the stage of life called Infancy (Infância). The survey results corroborate with the studies performed by Adizes (1990) in relation to the profile of management at each stage of the life cycle of the family industry, as well as to the relationship showed between the development stages and the management controls used.

Management controls: a contribution to the main models study

ID: 37650

Authors: Marcelo Haendchen Dutra, Maicon Anderson Zanette, Luiz Alberton, Antonio Cezar Bornia, Bernadete Limongi.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 87-112, January-June, 2009. 26 page(s).

Keyword: Control frameworks , Control models , Control systems , Management controls

Document type: Article (Portuguese) Show Abstract

This article comprises a study which aims at suggesting a theoretical model to align with the methodological approaches of organizations considered of reference for management control. From such a perspective, models usually known – such as COSO ERM, CoCo, King, Turnbull, Cobit® and Itil® – are presented. Lining up such conceptual approaches allows a broader reflection on the main structural models nowadays available, in the search for principles similar to the characteristics of organizations that are implementing or revising the structure of their control systems. The debate becomes highly relevant when considering the moment the global market is facing if one takes into account the corporate scandals, particularly those that gave rise to the law known as Sarbanes-Oxley. The research is descriptive and qualitative, and it was developed by means of documental research and bibliographical sources. It is observed in the study that the adaptability of favorable points of each structure to a single model (consolidated), aligned with the principles of organizational culture, can be decisive for the business success, especially in what regards the structuring of management controls.

Challenge for articulation of local agrifood system apple chain brazilian agribusiness: the case in Campos de Cima da Serra region

ID: 37651

Authors: Guilherme Cunha Malafaia, Maria Emilia Camargo, Denise Barros de Azevedo, Rosa Maria Valdebenito Sanhueza.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 113-134, January-June, 2009. 22 page(s).

Keyword: Apple chain productive , Competitive advantage , Local Agrifood Systems

Document type: Article (Portuguese) Show Abstract

The apple chain productive in “Campos de Cima da Serra” has been passing for an exhaustion period of the current productive matrix. It has been generating a demand for new strategies that provide sustainable competitive advantages. The objective of research was to identify the difficulties that inhibit the effective formation of Local Agrifood System in the production of apple of the Region of the Campos de Cima da Serra for attainment of sustainable competitive advantages. The data and information analyzed shows that cited region has conditions favorable to the development of a SIAL. However, the limited vision of the agents difficult the cooperation behavior, as must be the SIAL’s approach, making with that if it does not obtain a situation of competitive advantage.

Municipal strategical planning for the sustentabilidade of the region of Corede Paranhana-Encosta of Serra

ID: 37652

Authors: Roberto Tadeu Ramos Morais, Virgínia Elisabeta Etges.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 135-154, January-June, 2009. 20 page(s).

Keyword: Region , Strategic planning , Sustainable development

Document type: Article (Portuguese) Show Abstract

This article is intended to contribute to the discussion on strategic planning related to municipal sustainable regional development through participatory methodologies of their preparation. Discusses the importance of participation of civil society for the joint construction of ideas and proposals for achieving the sustainability of the region Coredes Paranhana-Encosta da Serra. The objective of this article is to describe the experiences with the strategic municipal projection partenership in the movements Changes Taquara, Diary Paranhana 2020 and in the Corede. The method os inquiry used was the multiple case study, investigating and qualitatively. The results point partial participation of stakeholders inthe strategic plan.. The conclusion reiterates the importance of this proposal to contribute in the effective form to the sustainable of the region in study.

A post-keynesian perspective of liquidity preference: the bank system and the credit concession

ID: 37653

Authors: Jefferson Souza Fraga.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 8, n. 1, p. 155-174, January-June, 2009. 20 page(s).

Keyword: Banks , Brazil , liquidity preference

Document type: Article (Portuguese) Show Abstract

The aim of this paper is to analyze the banks behavior concerning its credit operations in a post keynesian view of liquidity preference. The banking system have a liquidity preference, and this is the way used by the them to achieve the best profit. To increase the financial leverage, by credit operations, the banks start to use some kind of technique to management it’s liabilities, in a more frequent way. However, in brazilian case, with the increase of profitability in public bonds, the management of liabilities have just a little attention from the banks because the operations with public bonds have low risk and high profitability.