The otherness at work: woman and management

ID: 26901

Authors: Almiralva Ferraz Gomes.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 1-9, July-September, 2005. 9 page(s).

Keyword: Business woman , Management , Universe of work

Document type: Article (Portuguese) Show Abstract

Productive work is historically associated with men and only recently some investigations have demonstrated interest in gender studies. However, due to the complexity of the subject of gender in the organizations, only a brief review of the literature that orients the thinking on the subject could be presented. Initially a concise retrospective on the universe of the work itself was presented prior to an analysis of women and their current relationships in this universe. The initiative of undertaking a self-owned business was then discussed, not only as an alternative of work activity but as a professional achievement as well. Some information of contemporary researchers that partially characterizes management by women was cited. The discussion concludes that further in depth theoretical work is necessary to foster more mature future research.

Editorial

ID: 26900

Authors: Maria Aparecida Gouvêa.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 1-1, July-September, 2005. 1 page(s).

Document type: Editorial (Portuguese)

The ethics of discourse: a successful initiative with an association of small farmers in Brazil

ID: 26904

Authors: Reynaldo Josué de Paula.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 11-27, July-September, 2005. 17 page(s).

Keyword: Democratization , Ethics , Rationality , World Life , World System

Document type: Article (Portuguese) Show Abstract

The ethics of discourse from the Theory of Communicative Action by Habermas were the subject of study with an Agricultural Community Association of Small Farmers in Valente, Bahia. The purpose was to understand how the community understood, learned, made use of and adopted the ethics of discourse in daily communications. The methodology used was action research combined with focal groups during the of six month study. The three different groups involved were made up of eight directors, ten associated producers and ten employees from the Association. Group dynamics revealed a genuine and extensive interest in the learning and practice of the ethical values of solidarity and justice. However the study also disclosed that more time was necessary to improve assimilation and development of discursive competence as a means of communicative action among participants.

Influence of the Multi-year Plan on performance indicators: an exploratory study at the city hall of Victoria

ID: 26907

Authors: Marcelo Sanches Pagliarussi, Valcemiro Nossa, Venina de Almeida Lopes.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 29-45, July-September, 2005. 17 page(s).

Keyword: Administrative planning , Budget performance indicators , City Hall Government

Document type: Article (Portuguese) Show Abstract

Budget activity performance was reviewed to evaluate the achievement of targets in the Multi-year Plan of the City Hall of Vitoria in Espirito Santo. Expenditure indicators from 2000 to2003 together with physical completion indicators from 2002 to2003 for budgeted actions by the Offices of City Hall were used. The need to evaluate the quality of information for planning and the budget purposes is made evident and motivated by a challenge to government and public institutions to demonstrate efficiency despite the lack of management resources. A comparative statistical analysis of this data showed that implementation of the Multi-year Plan brought about no significant changes in budget performance. Furthermore, evidence showed that the Plan should be more carefully drawn up with the intent to develop a useful administrative planning resource instead of the current Plan which is a mere legal formality.

Ambev from the merger of Antarctica and Brahma to the merger with Interbrew: an analysis of financial, economic and strategic progress

ID: 26908

Authors: Marcos Antônio de Camargos, Francisco Vidal Barbosa.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 47-63, July-September, 2005. 17 page(s).

Keyword: AmBev , Economic Strategy , Financial Strategy , Mergers and Acquisitions , Strategic Actions

Document type: Article (Portuguese) Show Abstract

AmBev rapidly became a well managed company, one of the most admired in Brazil and on the continent. This was in less than five years after its structure in July of 1999 with the controversial merger between Antarctica and Brahma, the two main competitors in the beverage industry. This prominence was the result of modern and efficient management focused on short term results and control shared by the top executives of both Antarctica and Brahma. An analysis was made of the financial, economic and strategic progress of AmBev from the beginning up to the merger with Interbrew, using the Theory of Mergers and Acquisitions. After this merger both participants will undergo significant changes as will the national and international beverage segments where they enjoyed first and second places in the beer segment of several countries in addition to participating in complementary world markets.

The paradigm of negative cost

ID: 26910

Authors: Fernando Dal-Ri Murcia.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 65-73, July-September, 2005. 9 page(s).

Keyword: Cost , Paradigm , Profit , Sale Price

Document type: Article (Portuguese) Show Abstract

The current view that cost must be equal to or greater than zero (C ≥ O) was subject to question. Considering the present and the future, a cost that can also be negative was foreseen. With the development of information (IT) and communication (CT) technologies as well as globalization, new ways of doing business are at hand for identification, evaluation, measurement and investigation. Development of these new ways will give rise to a concept of cost that may vary from a negative infinite to a positive infinite - ∞ to + ∞.

The attitude of foreign consumers towards brazilian products: an investigation of the footwear sector in Brazil

ID: 26911

Authors: Janaina de Moura Engracia Giraldi, Alfredo José Machado Neto, Dilson Gabriel dos Santos.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 75-90, July-September, 2005. 16 page(s).

Keyword: Attitudes , Consumer behavior , Exports , Footwear

Document type: Article (Portuguese) Show Abstract

The Brazilian footwear and leather supply chain is important for the economy not only because of the exports generated but also for the ability to create jobs as well. A review of these exports was made together with a report of empirical research conducted with undergraduate university students in Holland to determine their evaluation and impressions of Brazilian footwear. Since the attitude of these consumers was largely negative, a recommendation was made that marketing professionals from these companies should endeavor to improve this poor attitude in order to increase the sales potential of Brazilian footwear.

Asset evaluation for management reports of brazilian public companies

ID: 26913

Authors: Reinaldo Guerreiro, Jaime Crozati, Maísa de Souza Ribeiro.

Source: REGE - Revista de Gestão, v. 12, n. 3, p. 91-107, July-September, 2005. 17 page(s).

Keyword: Asset measurement , Management accounting , Public companies

Document type: Article (Portuguese) Show Abstract

This paper identified specific concepts presented in accounting theory and their use in the determination of assets for reports. A questionnaire on the subject was sent to 133 companies selected from the FIPECAFIFEA-USP database, produced 53 replies that qualified. Results showed that the traditional concepts of asset evaluation in accordance with legal organizational and fiscal principles were most frequently employed and also disclosed only a limited use of concepts considered to be innovative, in management reports by public companies.