Editorial

ID: 26674

Authors: Raquel da Silva Pereira, Maria Tereza Saraiva de Souza, Eduardo Santos.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 3-4, January-December, 2004. 2 page(s).

Document type: Editorial (Portuguese)

Interview: Abilio Diniz talks about corporative governance: the case of Grupo Pão de Açúcar success

ID: 26676

Authors: Revista Ibero-Americana de Estratégia.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 5-20, January-December, 2004. 16 page(s).

Document type: Other (Portuguese)

Textile sector: a study of the effects of the commercial opening on the Brazilian textile sector

ID: 26678

Authors: Simone Vilela Marquezini, Paula Meyer Soares Passanezi, Alexandre de Carvalho.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 23-34, January-December, 2004. 12 page(s).

Keyword: Commercial opening , Exports , Imports , Tariffs , Textile industry

Document type: Article (Portuguese) Show Abstract

The process of commercial opening occurred in 1990 during the Collor’s government made the transformation industry get into a restructuring process. The objective of this paper is to present the effects of the commercial opening of the textile sector during the period of 1993-2004 and main strategies adopted for the enterprises. The study was based on interview of the executives and institutions related to the textile sector. After ten years, the commercial opening is considered positive to the improvement of the productive structure of the sector. Besides the reduction on tariffs and the devaluation of the exchange rate in 1999, was pointed of the responsible factors of the adjusting process.

ICMS tributary administration

ID: 26679

Authors: Francisco Santana de Souza.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 35-44, January-December, 2004. 10 page(s).

Keyword: Accounting entries , Calculation basis , ICMS , Tax assessments , Tax rate

Document type: Article (Portuguese) Show Abstract

This work aims to analyze the essential tools for the management of the ICMS(Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply additional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization.

A critic revision of the social marketing concept

ID: 26681

Authors: Jorge Marcelo Nomura, Maria Tereza Saraiva de Souza.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 45-52, January-December, 2004. 8 page(s).

Keyword: Competitive advantage , Marketing , Social marketing , Third sector

Document type: Article (Portuguese) Show Abstract

In this article we propose a reflection on the Social Marketing concept, by means of its definition and application in Brazilian reality. Thus, we present the main definitions of marketing, social issues and Social Marketing, quoting some authors of the area. All analysis is done under a critic view of some authors that contributed very much for the marketing evolution: Philip Kotler, Marcos Cobra e Francisco Alberto Madia.

Universal Church of the Kingdom of God and the religious marketing

ID: 26682

Authors: Ubirajara Índio do Brasil Mendes de Morais, Larissa Zeggio Perez Figueredo, Egydio Barbosa Zanotta.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 53-62, January-December, 2004. 10 page(s).

Keyword: Marketing service , Religion , Universal Church

Document type: Article (Portuguese) Show Abstract

Several studies have show that the decline in Catholic Church attendance, as a result of its ongoing stagnant policy that does not attempt to win back or retain its flock, apart from its general neglect as to the financial situation, may have influenced the rise of new religious institutions. But the reasons behind the growing number of evangelicals, especially followers of the Universal Church of the Kingdom of God have yet to be seriously studied. Could it be that the leaders of this denomination have been using conventional marketing tools to support its expansion? And what would such tools be? Within this scarcely investigated context, the object of the present study has to propose a methodology and an instrument to appraise the profile of the followers’ entry and permanence.

Orgazational culture and company’s strategic performance

ID: 26684

Authors: Silaine Tavares Toro da Silva.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 63-78, January-December, 2004. 16 page(s).

Keyword: Culture , Human resources , Learning , Organization , Strategic performance

Document type: Article (Portuguese) Show Abstract

The present work is a bibliographic study about organizational culture and companies’ strategic performance. After a brief introduction about organizational culture and its strategies, it is discussed the correlation between both of them and the result related to the companies’ performance analyzed through bibliographic material, pointing out the internal chain of values in the companies. It is presented some articles and reviews commentaries extracted from books and periodicals, as well as the changes in human relations concepts, with special focus on the development of knowledge that may result in a quality process.

Permanence or reinsertion of the aged in the labor market: an alternative for communities directed to the sustainable development and for valuation of the local culture

ID: 26685

Authors: Miguel Arantes Normanha Filho.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 79-86, January-December, 2004. 8 page(s).

Keyword: Aged people , Communities , Local culture , Work

Document type: Article (Portuguese) Show Abstract

This study focuses on the permanence, or reinsertion of aged people, with satisfaction and dignity, in the labor market. By the experience acquired through the years acting as a multiplier of their knowledge, bringing, as a consequence, the permanence of the new generations in the communities, causing sustainable development and, in a secondary form, but also relevant, the valuation and perpetuation of the local culture. The study was generated from approaching, studies, and instruction through the following subjects: Community and Local Power: Reconfiguring and a New Signification and The State and the Aging, during the Gerontology course of PUC-SP. The evolution of the study shows the need for more thorough approach to the subject. Those inquiries should be fortifying the community, with the maintenance of the local culture. Without that there would be the sense of return to the past.

Business competitiveness indicators for strategy formulation

ID: 26686

Authors: Adilson Caldeira.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 87-100, January-December, 2004. 14 page(s).

Keyword: Competitiveness , Measurement , Strategic performance , Strategy

Document type: Article (Portuguese) Show Abstract

Constant environmental changes are challenges to organizations survival and competitiveness, as a result of its capability to develop strategies that follow the standard behavior of other players. Companies are considered competitive if they reach positive results due to actions accepted and recognized in the environment they work, that is why most of them try to follow successful cases as behavior models. The main objective of this study is to identify sources of information in order to evaluate the international economy competitiveness and analyze the references to the competitive business behavior patterns in Brazil. It was used bibliographic information sources complemented by exploratory qualitative research about the sector data availability used by companies during the identification of their competitiveness. As main results, one can stand out the recovery of the present conceptual discussion on business competitiveness and its evaluation procedures, as well as the identification of data sources available in Brazil and other countries.

Incubators as a support for organizations that learn

ID: 26687

Authors: Paulo Sérgio Nogueira do Amaral Gurgel.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 101-112, January-December, 2004. 12 page(s).

Keyword: Cultural change , Incubated company , Incubator , Mortality of companies , Organization that learns

Document type: Article (Portuguese) Show Abstract

Companies incubators stand for an engine for supporting and enabling to projects by enterprisers who want to turn ideas into businesses. This project, which refers to São Paulo State, aims at making evident their importance as a physical, operational, administration and as a technical support infrastructure, necessary to the creation and implantation of lasting and healthy companies, as well as for the overcoming of the high index of companies mortality. The specialized literature review here proposed makes evident that, these days, the focus lays on the creation of incubators and not on the incubator as learning organization, that prepares for the enterprise for a long period of life. The major results indicate that the process of companies incubation is an important part in the solution of problems and also in the success of enterprises, among other reasons, for its characteristic of implanting learning organizations, especially in this era of technological and commercial changes accelerated in all segments of businesses.

Social responsibility: from wild capitalism to benevolent capitalism

ID: 26688

Authors: Riccardo Riccardi.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 115-124, January-December, 2004. 10 page(s).

Keyword: Benevolent capitalism , Globalization , Life quality , Social intelligency , Social responsability

Document type: Article (Portuguese) Show Abstract

The world born of the globalization is marked by the emergence of social responsibility generalized and extended to all human activity fields as a consequence of the diversity and complexity that clearly define Third Milennium’s aspects. In this new context, the University’s social responsibility is fundamental to the actual passage from wild capitalism to benevolent capitalism, accompanied not only by new technologies but also by solidarity and ethical principles as a distinguishable mark.

Corporate social responsibility as a competitive differential for the organizations success

ID: 26690

Authors: Luiz Valdeci Primolan.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 125-134, January-December, 2004. 10 page(s).

Keyword: Competitive advantage , Organizations and civic image , Social responsibility

Document type: Article (English) Show Abstract

The success of a company isn’t entailed just to the success of its products or services. It is the result of a small successes series in a complex of articulations chain, people’s relationships and the way they lead their process inside and outside the company. Everyone, indiscriminately – employees, suppliers, customers, community and environment – they form an interdependence network which is the support basis for a successful organization. In this context, this study aims a discussion concerning the importance of the corporative social responsibility as a competitive differential for the organizations success, taking it as an item of their strategy. The result of this bibliographically based piece of research show that the organizations that develops social responsibility actions differ from their competitors and are valued by their clients.

Resenha: - A navegação venturosa – ensaios sobre Celso Furtado - (OLIVEIRA, Francisco de. - 2003) - A questão do subdesenvolvimento revista à luz do pensamento furtadiano

ID: 26691

Authors: Paula Meyer Soares Passanezi.

Source: Revista Ibero-Americana de Estratégia, v. 3, n. 1, p. 135-138, January-December, 2004. 4 page(s).

Document type: Book Review (Portuguese)