Editorial

ID: 37588

Authors: Eliane Salete Filippim.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 189-191, July-December, 2012. 3 page(s).

Document type: Editorial (Portuguese)

Customer’s ptofile in the social network sites: initial traces

ID: 37589

Authors: Anderson Fabiano Rech, Juliano Danilo Spuldaro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 193-216, July-December, 2012. 24 page(s).

Keyword: Internet , Marketing , Social networks

Document type: Article (Portuguese) Show Abstract

The theme of “social networking”hás gain huge body in discussions that take place within organizations nowadays. The actions of users and businesses are mutually conditioned in a way that both are interested in knowing more about each other with the intention of accomplish goals. To know exactly what’s in the cognition of this new consumer profile or even use these tools to know them better, has been a major challenge marketing professionals since this action could result in new products and services that address the existing needs or even create new. This paper aims to analyze how the advertisements on social networking sites comes conditioning the behavior of users. Seeks also, examine in wich way they have influenced the decision making of buy certain brands (whether of goods or services) by the user.

Satisfaction and dissatisfaction: a literature revision, possibilities of future studies

ID: 37590

Authors: Natália Mendonça Terra, Guilherme Rossi, Irene Raguenet Troccoli, Joyce Gonçalves Altaf.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 217-250, July-December, 2012. 34 page(s).

Keyword: Consumer behavior , Dissatisfaction , Literature revision , Satisfaction

Document type: Article (Portuguese) Show Abstract

Eight years after the publication of the first articles on satisfaction and dissatisfaction in the 1st Encontro de Marketing (EMA) of the Associação Nacional de Cursos de Pós-graduação em Administração (Anpad), the number of studies presented justifies its literature revision. This is the aim of this study, which analyzed 12 studies that carried at least one of the two terms in their titles presented in EMA between 2004 and 2010. Mainly five approaches were identified: the relationship of satisfaction with trust, with perceived quality, with perceived value and with loyalty, and the relationship of dissatisfaction with post-dissatisfaction acts. The results showed that most studies were presented in the 2008 and 2010 events, that most papers focused on services, and that this theme is highly connected to trust, loyalty, perceived quality and perceived value. A small number of papers was found to study the causes of dissatisfaction and the related corrective actions.

Social and environmental responsability in companies that adopt the PNQ management model: na amalysis of a data base of organizational practices

ID: 37591

Authors: Renata Massoli Borges, Paulo Augusto Cauchick Miguel, Lucila Maria de Souza Campos.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 251-270, July-December, 2012. 20 page(s).

Keyword: Excellence , Performance , Quality award , Social responsibility

Document type: Article (Portuguese) Show Abstract

The environmental responsibility involves practices that require effective action the company’s involvement with the social and environmental issues in order to achieve continuous improvement. In this sense, the aim of this paper is to verify how the issue of environmental responsibility is viewed by the quality awards in the world and, mainly, to investigate the practices of environmental responsibility in companies that adopt the management model of PNQ in the Southern Region and. The article is based on an analysis of secondary data published by the National Quality Foundation in Brazil. 78 organizational practices were identified in 51 companies from 17 different industrial sectors. It is concluded that the practices cannot be considered as exemplary, as they might be considered as isolated actions of each company and they are still adjusting to the need to preserve the environment.

Methodology analysis of scientific production of environmental accounting in the international journal of accounting

ID: 37592

Authors: Daniela Di Domenico, Adilson Cordeiro, Paulo Roberto da Cunha.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 271-294, July-December, 2012. 24 page(s).

Keyword: Bibliographic studies , Environmental accounting , Scientific production

Document type: Article (Portuguese) Show Abstract

The aim of this paper is to identify the profile of scientific methodology of environmental accounting in international accounting journals. We used descriptive research, document and quantitative. We analyzed 35 articles that involved the subject environmental accounting in the period 2000 to 2010 of 17 international accounting journals with higher impact factor. The study concludes that most international publications are case studies, descriptive and quantitative. Dennis M. Patten to five publications, two singles and the other co-authors, stood out as an author with more publications.

Analysis on the behavior of municipalities accessions by the state of Rio Grande do Sul agreement to the tax on Territorial Rural Property

ID: 37593

Authors: Maria Betania Lima da Luz, Flávio da Cruz, Vivian Osmari Uhlmann.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 295-318, July-December, 2012. 24 page(s).

Keyword: 11 , 250/05 , Agreement , Federal Law n , ITR , Municipalities , Rio Grande do Sul

Document type: Article (Portuguese) Show Abstract

The Constitutional Amendment n. 42/2003 created the possibility of 100% of proceeds from the collection of Property Tax Territorial Rural (ITR) be allocated to municipalities where the property is located, since they can absorb the powers of supervision and collection of this tax. Given the above, the objective of this paper is to analyze the behavior of accessions to the agreement of the ITR, the cities in the state during the period 2008 to 2011. Regarding the methodological procedures, it is a descriptive, qualitative and quantitative data, with source of secondary data collection, since they were obtained through the website of the Internal Revenue Service. The results are: of the 496 municipalities that make up the state of RS, 39.31% of them adhered to the covenant of the ITR in the analyzed period, 2009 being the year of highest concentration (accounting for 73.85% of membership); the meso gaucho highlight was the Southwest Rio Grande, with 84.21% of its municipalities under contracts; the state of RS occupies the 7th position in the national ranking in percentage terms in comparison with the accession of other states. We conclude, therefore, that public managers have sought to join the gauchos agreement as an alternative to expand their revenue from their halls.

Connections policies of enterprises by ownership structures: an approach to the Government as shareholder

ID: 37594

Authors: Nathanael Kusch Brey, Sílvio Parodi Oliveira Camilo, Rosilene Marcon, Rodrigo Bandeira-de-Mello.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 319-350, July-December, 2012. 32 page(s).

Keyword: Government , Ownership structure , Performance , Political connections

Document type: Article (Portuguese) Show Abstract

With the growing interest in the economic literature on the activism of the Government realizes that, more intensive, the Government starts to influence the economic and productive activity in Brazil. Under the integration of two theoretical perspectives, the theory of corporate political strategy and agency theory, this study discusses the effects of political connections through the ownership structure and the Government as a shareholder. Since the main objective of this theoretical essay is to discuss the relevance of ownership structures politically connected through its ownership structure especially when the Government takes part of this structure as a shareholder for the measurement of economic and financial performance, market and leverage, proposing hypotheses liable to subsequent statistical tests. The literature suggests that Government ownership affects the economic and financial performance, market and leverage the firm, and that this effect will be negative in majority levels of Government involvement and positive when Government involvement is minor.

Horizontal Cooperation Networks and their levels of competitiven

ID: 37595

Authors: Rodolfo Reinaldo Hermes Petter, Luis Mauricio Martins de Resende, Pedro Paulo Andrade Júnior.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 351-380, July-December, 2012. 30 page(s).

Keyword: Competency , Cooperation , Model theoretical and conceptual

Document type: Article (Portuguese) Show Abstract

The aim of this paper is to propose a theoretical-conceptual model for the performance analysis of the coopetition in an industrial district based on micro and small enterprises. Through a literature research in relation of coopetition dimensions, it was proposed 20 critical success factors (CSF) and 52 variables. As a result it was obtained a model to diagnose the industrial district coopetition performance, through the statistic construction of a diagram based on a systemic analysis of the CSF. Therefore the variables and performance indicators that measures them, thus the detection of performance deficiency in the companies which constitutes the network.

The importance and application of the operational research in undergraduate programs in Business Administration

ID: 37596

Authors: Bartholomeo Oliveira Barcelos, Mário Luiz Santos Evangelista, Sara Schafer Segatto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 11, n. 2, p. 381-406, July-December, 2012. 26 page(s).

Keyword: Administration , Education , Operational reseach

Document type: Article (Portuguese) Show Abstract

This article is objectivity deepen the study of Operations Research (OR) and its benefits to decision-making, and to evaluate the evolution and application of the PO as a subject in the curricula of undergraduate programs in Business Administration of Universities Brazilian federal. For this, we used the literature of exploratory character, the kind of historical, comparative and qualitative. As a result we can see the importance of applying the tools of the OR in the business environment for decision making by the administrator. Moreover, it was proven the legal obligation of the discipline of OR in the curricula of Directors since 2004. Thus arose the data from the Brazilian Federal Universities on the existence and enforceability of this discipline. It was concluded that, despite the requirement, only 44% of them offer this course, and that the Region South is where the discipline is more worked representing 67% and even 83% of institutions in this region contained the discipline in the curriculum of courses as binding.