Engenharia de conceito

ID: 12398

Authors: Leão Roberto Machado de Carvalho.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 3-9, January-March, 1997. 7 page(s).

Document type: Article (Portuguese)

Identidade organizacional

ID: 12389

Authors: Miguel P. Caldas, Thomaz Wood Jr..

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 6-17, January-March, 1997. 12 page(s).

Keyword: Identity , organizational change , organizational identity , self , self-concept , virtual organization

Document type: Article (Portuguese) Show Abstract

In this theoretical article, the authors revisit the concept of identity, proposing the better understanding of its complexity, as well as its broader use in organizational analysis. While exploring the origins of the concept and the trends of its evolution through several fields of knowledge, the authors develop a conceptual framework, which differentiates the many existing perspectives on identity based on two key dimensions: the focal object dimension and the observation dimension. The former distinguishes the object to which the concept is applied (e.g., an individual, a group, an organization etc.); the latter differentiates how identity is observed (from the innerly observed self- to the externally observed image). The combination of these two dimensions defines several quadrants, in which it is possible to portrait the different existing perspectives on identity At last, the model is expanded with a third dimension (the identity definition), which debates the basic foundations of the concept: of this being something central, distinctive and enduring.

O fator humano na gestão de Rh

ID: 12399

Authors: Renato Guimarães Ferreira.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 10-12, January-March, 1997. 3 page(s).

Document type: Article (Portuguese)

O indivíduo preso na armadilha da estrutura estratégica

ID: 12390

Authors: Eugêne Enriquez.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 18-29, January-March, 1997. 12 page(s).

Keyword: Organizations , society , strategies , structure

Document type: Article (Portuguese) Show Abstract

Nowadays, in the highest point of individualism, it is possible to say that individual has never been 80 entangled in the organizations and has never been so little free regarding his own body and his way of thinking. Today, everything in society and in the organizations is built in order to make the individual believe in his vocation for being free and creative.

Estratégias de propaganda de marcas brasileiras no mercosul

ID: 12391

Authors: Suzana de M. Fontenelle, lêda Lima Perera Dourado.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 30-40, January-March, 1997. 11 page(s).

Keyword: adaptation , Advertising strategies , Brazilian brands , Mercosul , standardization

Document type: Article (Portuguese) Show Abstract

The purpose of this article is to identify the advertising strategies adopted in the Mercosul Region and to analyze the factors which influence the choice of a specific strategic orientation. A conceptual model is developed and tested for advertising strategies adopted by Brazilian firms with brands being advertised in Brazil, Argentina, Paraguay e Uruguay Results suggest that, in spite of consumer differences, the standardization of advertising messages is the prevalent strategy among the participants in this study.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

ID: 12392

Authors: Stephen T. Limberg, John R. Roblson, Michael S. Schadewald.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 41-52, January-March, 1997. 12 page(s).

Keyword: Financial strategies , foreign tax credit , international tax , tax minimization , worldwide income taxes system

Document type: Article (English) Show Abstract

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazilian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the private sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double taxation, but also to take advantage of tax havens.

Escala de produção em empresas de transporte por ônibus - a experiência brasileira

ID: 12394

Authors: Étienne Henry.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 53-65, January-March, 1997. 13 page(s).

Keyword: bus companies , operational performance , Scale savings , urban transport

Document type: Article (Portuguese) Show Abstract

Scale savings is a main polemical matter in the debate on urban transport utilities. The proliferation of small production units, generally dominating in developing countries, induces split up networks and operation modes. So City managers can look for buses concentration and for firms which manage the service operation aspects in a complete and coordinated manner. But difficulties may arise from their size as far as commercial profitability, external savings and service productivity are concerned. From a theoretical point of view, one comes up against the question of scale savings in transport: it is supposed to be negative. The analysis of the Brazilian experience leads to other conclusions. About 1.500 urban bus transport firms are mostly private owned and overcome the small scale: it is here proposed their grading in 8 scale types. Hence, structural and operating characteristics of each type are studied. The empirical data result from a research held in cooperation with the scientific and public or private operational representatives of urban transport in Brazil. But the conclusions are not limited neither to the national! Brazilian experience, nor to the context of developing cities. In theory, they throw a doubt about the current presumition of a lack of economies of scales in bus companies.

A contribuição da área produtiva no processo de inovações tecnológicas

ID: 12395

Authors: José Carlos Barbieri.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 66-77, January-March, 1997. 12 page(s).

Keyword: Competitiveness , continuous improvements , implementation process , incremental innovation , organizational innovation , simultaneous engineering

Document type: Article (Portuguese) Show Abstract

There is no doubt that technological innovations are one of the main source of competitive advantages for a growing number of industrial companies. The first part of this paper presents a brief appreciation of the innovation process while shows the differences between radical and incremental innovations, two distinct but complementary kinds of innovation. Then, a conceptual distinction between two approaches to set incremental innovations is analyzed. Finally, this paper discusses the role of operation activities and production management tools in the technological innovation process, taking into consideration the new approach related to the total quality movement.

Resenha: - Executive defense: shareholder power and corporate reorganization

ID: 12396

Authors: Francisco Gabriel Heidemann.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 78-81, January-March, 1997. 4 page(s).

Document type: Book Review (Portuguese)

Resenha: - A gerência da criatividade

ID: 12397

Authors: Rodolfo Verano lozzi.

Source: Revista de Administração de Empresas, v. 37, n. 1, p. 80-81, January-March, 1997. 2 page(s).

Document type: Book Review (Portuguese)