Editorial

ID: 6525

Authors: Roberto Coda.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 103-104, April-June, 2008. 2 page(s).

Document type: Editorial (Portuguese)

Corporate education and the role of the Chief Learning Officer

ID: 6526

Authors: Flavio Hourneaux Junior, Marisa Pereira Eboli, Eduardo Caruso Martins.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 105-117, April-June, 2008. 13 page(s).

Keyword: Chief learning officer , Corporate education , Corporate university

Document type: Article (Portuguese) Show Abstract

This paper aims to present an overview on characteristics, roles and responsibilities of those who are in charge of the Corporate Educational Systems in several organizations from distinct industries in Brazil, based on a research carried out by the authors. The analysis compares what is available in the literature on this subject so that it may provide insights on how Brazilian companies have dealt with the difficult task of developing competences in their employees. Special attention is given to the Chief Learning Officer’s role (or the lack of it) – someone who was supposed to be in charge of the employees’ development processes in a given organization. The results show that this role has not been a clear or unanimous concept yet, neither in terms of the functions to be performed nor the so-called strategic importance given to this sort of executive. This research is both exploratory and descriptive, and due to the use of intentional sample, the inferences are limited. Despite these limitations, its comments may enrich the discussion on this subject.

Work experience: reports of a life experience

ID: 6527

Authors: Sandra Regina da Rocha-Pinto.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 118-131, April-June, 2008. 14 page(s).

Keyword: Interpersonal competence , Life experience , Professional education

Document type: Article (Portuguese) Show Abstract

The Work Experience network is a possible option for young students as it provides them with the opportunity of improving their abilities/competences in order to face competition in the job market. Based on phenomenological research, the present paper shoes the experience of young students abroad. The analysis resulted in the following propositions: a) away from his/her primary supporting references, a Brazilian youth builds up a supporting and solidarity network together with other Brazilians in a foreign country; b) socio-economic factors determine the way such situation abroad will be experienced; c) financial reward is not relevant as long as a temporary employment opportunity occurs within a context not linked to higher schooling and in a relaxed context; d) the experience of standing on “operational ground” contributes to the development of leaders concerned with the human dimension of the organization; e) the opportunity of living in a different culture contributes to the development of interpersonal competences.

Market segmentation methodology: segmentation basis and classification methods

ID: 6528

Authors: Ana Oliveira Brochado, Francisco Vitorino Martins.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 132-149, April-June, 2008. 18 page(s).

Keyword: Classification analysis , Effective segmentation , Market segmentation , Segmentation bases

Document type: Article (Portuguese) Show Abstract

This work provides a comprehensive review of the literature on market segmentation, focusing on the discussion of proposed bases and classification methods. Multiple segmentation bases are detached, organized according to two axes - observable/ unobservable, general/specific of the product - and evaluated according to some criteria that must be satisfied for an effective segmentation: identifiability, substantiality, accessibility, stability, actionability and responsiveness. Classification methods are also grouped in three classes - nonoverlapping, overlapping and fuzzy, according to the format of the partition matrix they provide.

Evaluation of the importance of attributes in customer satisfaction with supermarkets in the Mid-Valley region of the Itajaí - SC

ID: 6529

Authors: Alessandra Vasconcelos Gallon, Tarcísio Pedro da Silva, Nelson Hein, José Leônidas Olinquevitch.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 150-160, April-June, 2008. 11 page(s).

Keyword: Customer satisfaction , Importance of attributes , Supermarkets

Document type: Article (Portuguese) Show Abstract

In a dynamic atmosphere of competitiveness, customer satisfaction is a key factor in the long term success of a business relationship. From this perspective, the objective of the article was to evaluate the importance of attributes and customer satisfaction with supermarkets in the Mid-Valley region of the Itajaí/SC. Research methodology is characterized as descriptive, of the survey type, with a quantitative, cross section approach. The research instrument used was a questionnaire structured with open and closed questions, according to Lickert’s scale. By means of this, the degree of importance of supermarket attributes and the level of customer satisfaction with them were verified. In regard to the importance of the attributes, cleaning, parking, safety and variety of products are the most important, while the attributes of purchase through the internet and taste samples are the least significant ones. The results of satisfaction point to the fact that the supermarkets Big and Angeloni presented a greater degree of satisfaction in relation to the general average in practically all of the attributes, while Bistek presented the smallest degree of satisfaction, only surpassing the average in regard to the attribute of store lighting.

The adequacy of the Enterprise Resources Planning (ERP) systems for the creation of intangible managerial accounting information: an exploratory study

ID: 6530

Authors: Maria Thereza Pompa Antunes, Alex Serafim Alves.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 161-174, April-June, 2008. 14 page(s).

Keyword: Accounting information , Enterprise Resource Planning ERP , Intangible assets

Document type: Article (Portuguese) Show Abstract

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results suggest that in these companies ERP systems are not adequate to support strategic decisions.

Composition of the assets of investments in Brazilian Supplementary Private Pension Plan System (EFPC): an exploratory analysis based in the type of patronage

ID: 6531

Authors: José Francisco Ribeiro Filho, Jeronymo José Libonati, Jorge Expedito de Gusmão Lopes, Hugo Leonardo Ferraz Santiago.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 175-188, April-June, 2008. 14 page(s).

Keyword: Brazilian supplementary private pension plan system , Investment , Types of patronage

Document type: Article (Portuguese) Show Abstract

This study aims to analyze the segments of investment assets in the Brazilian Supplementary Private Pension Plan System (EFPC), typifying them based on public patronage and private patronage. It was used the exploratory inductive method, since, starting with the available data in the site www.previdencia.gov.br, a table was built with the indexes of each type of investment assets, as a percentile of the total investments assets, being considered the exercises of 2002, 2003, 2004 and 2005. The data were tabulated for subsequent hypothesis test. The no-parametric test of Kruskall-Wallis (H) was used, which verifies if k independent samples come from populations with same averages. It was concluded that when the patronage of the fund is made by public entities there is a bias to apply in the titles that the federal, state and municipal governments are responsible for. Whereas, when the fund is sponsored by private entities there is a bias for investments in financial institutions. It was also verified that the public entities direct their resources to invest in shares and in investment funds.

Spatial concentration: focus on garment firms in Minas Gerais

ID: 6532

Authors: Márcio Mussy Toledo, Liliane de Oliveira Guimarães.

Source: Revista Brasileira de Gestão de Negócios, v. 10, n. 27, p. 189-205, April-June, 2008. 17 page(s).

Keyword: Cluster , Competition relationships interfirms , Garment firms

Document type: Article (Portuguese) Show Abstract

This article aims to identify and analyze the aspects that drove the spatial concentration of garment firms in Prado, a block located in Belo Horizonte, Brazil. It also aims to evaluate the competition relationships that firms developed between each other in order to benefit from agglomeration advantages. In this sense, the selection of this research topic is based on two reasons. Firstly, it looks at the potential benefits from the spatial concentration of firms. Secondly, in terms of the local economy, the selected industry is highly representative. Based on 15 interviews with entrepreneurs and individuals from the firms’ local association, it is suggested that the factors that are considered traditional by the literature influenced the localization decision of the firms. In addition, it is found that the cooperative relationships are still incipient. Therefore, the potential competitive advantages based on spatial concentration have not yet accrued to the firms. Finally, the results show that the deterioration of a neighboring cluster benefited the agglomeration of firms in Prado.