Edição Especial Brasil - 2014, December, Issue
PUBLIC ADMINISTRATION AND APPROACHES BASED ON HUMAN RIGHTS: A Study about Education in Human Rights Applied to Transitional Justice and the Resolution of International Conflicts
José Cláudio Rocha
[01-10]  [PDF]

The present article, entitled "Public Administration and Approaches Based on Human Rights: A Study about Education in Human Rights applied to the Transitional Justice and the Resolution of International Conflicts" fulfills a dual purpose. Firstly, the article discusses the reorganization of public administration in Brazil and in the world - from the democratization of the United States, especially in the Region of Latin America and in Brazil - with a focus of citizenship and human rights as a new paradigm to the public management and, secondly, it discusses the introduction of new methodologies such as Right-Based Approaches (RBA) and the Human Rights Education (HRE) in the construction of public policies that can enforce the human rights of all people, but especially people in conflict situations, social vulnerability, due to historical and structural social inequalities. We start from the assumption that on a perspective of internationalization of research and Brazilian postgraduate education, we have to contribute to the international discussion in the international field, both in the effectiveness of public policies - or how Brazil has been building this process of ensuring human rights - as the realization of human rights education, since theories of popular education as Freire's pedagogy and the existence of a National Plan on human Rights Education (NPHRE) put Brazil at the forefront of this discussion.

EXPORT PROCESSING ZONE: A Case Study In CÁCERES-MT
Juliana V. V. Mattiello da Silva, Ana Maria de Lima, Nilso Francio and Regina Maria da Costa
[11-23]  [PDF]

This study aims to investigate the trajectory of the Export Processing Zone (EPZ) of Cáceres-MT from the operating permit 1990 to 2013. The EPZ had its operations permit official by Decree No. 99,043, 03/06/1990. This article appears as a case study, applying interviews with managers and business class. The EPZ did not present any impact to the development, the perspective of the respondents indicates that the beginning of the activities are promising, because if the deployment of infrastructure in fact occur, the raw material found in the region will encourage the installation of companies in this area.

EVOLUTION OF INDUSTRIALIZATION IN BRAZIL: Reflections Based on Textile Industry
Jane Corrêa Alves Mendonça, Rogério Machado Ruas, Mário Sacomano Neto, Eduardo Luis Casarotto, Erlaine Binotto and Vera Luci de Almeida
[24-32]  [PDF]

This article aims to analyze the emergence of capitalism and bureaucracy in Brazil, as indispensable elements to design the textile industrial development. This research is a literature substantiated by material published in journals and books related to the proposed theme. In subsequent centuries of the discovery of Brazil, the Portuguese outlined the colonial administration and the way of the life style of people living in the country. Among the various Lusitanian contributions to the formation of Brazil, this research will study the Portuguese bureaucratic heritage not only historically, but also this bureaucracy standing in epistemological, political and in its confrontation with capitalism, in which the Brazilian industrialization was possible. It was observed that in the textile industry development process in Brazil, the decisions made by those in power, find their bases in the premises of capitalism, as well as the contribution of the bureaucratic theory, partly shows the evolution of this industry on the national scene.

PHYTOCOSMETIC COMPANIES AS AN ALTERNATIVE FOR LOCAL DEVELOPMENT IN THE AMAZON
Heleny Ponciano Alves, Niomar Lins Pimenta and Rogério Eiji Hanada
[33-41]  [PDF]

The Amazon biodiversity has been a constant target of discussions, mainly by governments and scientists to confer the condition of being the basis of the regional economy in the near future. For this to occur it is necessary ,in fact, much more than scientific research, but its applicability. This, by itself, is not an easy activity because demand resources, requires the establishment of public policies, infrastructure, human resources, financing, among other factors. This article aims to identify and characterize companies operating in phytocosmetic branch in the state of Amazonas. Therefore, it was used as a methodology to scientific exploration, technological and market companies operating in the cosmetics manufacturing segment in the state. 15 companies were identified that produce phytocosmetic, perfumery and personal hygiene. As address the identified companies, it was found that 57% of based in Manaus have possessed or physical support from the state or local incubators.

CORPORATE SOCIAL RESPONSIBILITY: What the Social Reports of Companies Reveal
Hélio Arthur Reis Irigaray, Rafaela Garcia Araújo and Sylvia Constant Vergara
[42-52]  [PDF]

This research considers an analysis of how companies listed in the Brazilian Stock Exchange understand corporative social responsibility and put it into practice. Qualitative analysis showed that one third of the companies in the sample presented deviations in the understanding of what corporative social responsibility is, confusing philanthropy with the business itself, volunteer actions of employees as being their own, fines with investments, among other ambiguous information. The contribution of the present research is relevant inasmuch as it condenses and demonstrates the (mis)match between the understanding and the practice of corporate social responsibility.

PROFILE AND BEHAVIOR OF THE BROMELIADS CONSUMER IN PARANÁ STATE - BRAZIL
Adilson Anacleto, Raquel Rejane Bonato Negrelle, Daniel Muraro and Tatiana Mayumi Toyofuku
[53-59]  [PDF]

This study presents the result of a study about the profile and behavior of bromeliads consumers in Paraná State, which aimed to identify data related to the main reasons that make the consumer buy or not to buy bromeliads. For that, it was done an exploratory-descriptive survey from May 2008 to April 2011, aimed to people who usually bought flowers, but did not buy bromeliads, as well as people who usually bought bromeliads. The bromeliads consumption was done mostly by women (n = 88.7%) aged between 36 and 50 years, whose main reasons to buy them were the beauty of the flower (65.6%) and the flowers strength and durability (n = 32%). The economical class A and B represented the higher levels of consumption (n = 97%). The price considered high (n = 57.8%) and fear of the dengue mosquito were the main obstacles to expansion of the consumption.

HEALTH MANAGEMENT IN PERSPECTIVE OF ASSISTANCE MATERIAL WASTE AND ITS COST: An Integrative Review
Sarah Lopes Silva, Annibal José Scavarda and Vivian Schutz
[60-66]  [PDF]

Due to health cost increase and the constant search for efficiency and effectiveness, health managers have worried more and more about better allocating resources, balancing costs and resources and reducing the unnecessary. This concept highlights waste, cost measurement and containment ways. The goal in this study was to identify the knowledge being produced over the last ten years about health waste and its cost. An integrative review was made to subsidize the analysis of the knowledge produced around the theme. Publications based on Lilacs, Medline and BDENF data were analyzed. The studies show material resources as the first source of waste, with 32.1% of the total. The analyzed articles suggest awareness strategies targeted at health professionals about waste and reduction ways through labor process optimization and organization. This way, it is expected that institutions invest in waste management strategies as a way to control avoidable costs for these services.

INCORPORATING HETEROGENEITY INTO COUNT DATA MODELS IN MARKETING
Pedro Jesus Hernandez, Delane Botelho and Felipe Zambaldi
[67-77]  [PDF]

This paper deals with two kinds of problems frequently observed in count data collected by scholars in the Consumer Behavior arena: excess of zeros and low homogeneity among sample observations. We estimated seven models using Bayesian methods, but incorporated explanatory variables only in three. The data are from two product categories: cigarette and cocoa. The main conclusions are: the inclusion of unobserved heterogeneity improves the model fit, depending on the data; the inclusion of explanatory variables does not show such improvement, so the consideration of the unobserved heterogeneity may be more important than that inclusion; traditional models applied to count data can be less accurate if they do not take into account the excess of zeros. We discuss the results considering the implications of the models for marketing research.

ANALYSIS AND MEASUREMENT OF KNOWLEDGE MANAGEMENT AND INTELLECTUAL CAPITAL IN ORGANIZATIONS: Accounting Firm Case Study
Allan Carlos Alves, Ângela Maria Cavalcanti Ramalho, José Luciano Albino Barbosa, Sandra Sereide Ferreira da Silva, Cícero de Souza Lacerda and Aline Vasconcelos Gomes
[78-88]  [PDF]

Facing a competitive market, organizations that invest in knowledge and appreciation of its employees, empowering attributes that develop their intellectual capital add value to their activities increasing their efficiency and credibility among its internal and external customers. Therefore the aim of this work is to verify the existence of intellectual capital initiatives and the level of monitoring of those shares in the company studied, basing on a case study conducted in an accounting firm, it appears that the company needs to invest in actions for the development of its human capital, especially in actions for the dissemination of knowledge, structural and relational capital in view of employees is being developed.

COLLECTIVE IDENTITY CONSTRUCTION: A Theoretical Proposal For The Analysis Of New Organizational Forms
Ana Carolina Simões Braga and Dimária Silva e Meirelles
[89-102]  [PDF]

Changes in the socio-cultural codes of modern society have impacted the most varied forms. The socio-cultural codes are the basis of the categorization process, enabling understanding and reducing the complexity of the world. In the organizational context, the socio-cultural changes directs the adaptation of incumbent organizations, as well as the emergence of new organizations. While on one hand, there is a large volume of studies dealing of organizational adaptation, on the other hand, have little been proposed for the analysis of the emergence of new organizations. Thus, the aim of this paper is to propose a conceptual model for the analysis of new organizations (or organizational forms) of the procedural and categorical point of view, through collective identity construction. We conducted a literature review regarding the perspectives of analysis to the organizational form of established organizations and also we work with the categorical approach and related topics such as audience and identity. Our object is to contribute, through a debate for the development of a model that enable analysis of new organizational forms.

MULTICHANNEL AT RETAIL AND OMNI-CHANNEL: Challenges for Marketing and Logistics
João Luiz Gilberto de Carvalho and Marcos Cortez Campomar
[103-113]  [PDF]

The present paper has as an objective to present and analyze the challenges that the multiplication of distribution channels – the multichannel – imposes to Marketing and to Logistics. It is presented and discussed concepts which show the requirement for tools that optimize processes, eliminate wastes and comply with consumer´s needs, offering competitive differentials for the organizations. The multichannel has as premise to consider the client as the focus of distribution acting and aims at making products available at the greatest number possible of distribution channels, generating integrated information and, above all, consistent experiences of purchases. To sum up, this paper presents an evaluative concept of multichannel, the Omni-Channel, activity which aims at integrating the available channels – physical and virtual ones – in order to conquer and to adapt to the consumer who demands fast answers and more options at the retail. It is intended thus, to show the integration between the Marketing activities and Logistics as tool to reach the entrepreneurial goals.

SYSTEMIC COMPETITIVENESS: Analysis In A Third Sector Organization
Daniela Aparecida Araujo, Humberto Elias Garcia Lopes and Ramon Silva Leite
[114-123]  [PDF]

This study sought to analyze operational efficiency of a non-profit organization, based on the analysis model of systemic competitiveness of the German Institute for Development. Initially sought to adapt the model to the reality of a third sector organization and its differentiated market pattern. After adjustments, a large data-collection process was held, involving 4 different groups and a sample of 252 people. The results showed that the model made possible to evaluate the Association in terms of organization, interaction, learning, interests and efficiency, along with the main actors and groups related to that Association. Still has been found gaps in four evaluated levels. Such results can be attributed to low education and lack of knowledge of the associates about policies and public management instruments, besides the lack of greater interaction with the population and other organizations. Still were pointed restrictive and competitive aspects of the performance of the organization.

PROFESSIONAL ENGAGEMENT AND THE TYPOLOGY OF LEADERSHIP WITHIN ORGANIZA-TIONS ACTIVE IN BRAZIL
Hermano Roberto Thiry-Cherques
[124-134]  [PDF]

This article reports on the results obtained from research into the correlation between different types of lead-ership and professional engagement within organizations operating in Brazil. The ultimate goal of the re-search described here is to help broaden our understanding of the effective practice of exercising leadership within the Brazilian economic-organizational culture. The research method used was one that combined the relational analysis of structural elements with the Pearson correlation (r) technique. The relationship between different styles of transactional and transformational leadership was tested using a sample of 243 profession-als employed at technical and executive levels, working for both public and private sector as well as domestic and international organizations. The results of the research suggested that certain correlations do indeed exist between professional engagement in the goals of organizations and the style of transformational leader-ship in the field under analysis.

DEBT IN THE BOTTOM OF THE PYRAMID: Credit Cards, Public Policy and Financial Opportunism
Almog Griner and Diego Cristóvão Alves de Souza Paes
[151-164]  [PDF]

The present study aimed to evaluate the advantages and vulnerabilities attached to the facilitated access to credit by low-income citizens in Brazil. It is carried amidst the transformations made possible by the economic growth and social development of Brazil over the last decade, and has special attention to the income group popularly known in the country as “C and D Classes”, or “the new middle class”. The offer of credit to this new emergent market is studied through a critical perspective, using elements of Baudrillard (1995) to better understand the creation of demand for consumer goods, and analyzing the repercussions of a managerial interpretation of the Bottom of the Pyramid idea of Prahalad and Hart. Both the public policy of credit stimulus of the last three Brazilian governments and the actions of corporations from the credit market are analyzed. In order to achieve our objective, this study aimed at a double investigation, analyzing the credit expansion as a public policy of economic stimulus and, simultaneously, capturing the point of view of the credit provider and credit taker. A documental analysis was made to analyze public policy. To analyze the point of view of the credit taker and provider, open interviews were made in the cities of the metropolitan area of Natal, RN, Brazil. Results showed the practice of credit card lending within the social circle, the predominance of private label cards, the emphasis on the value of each installment and not in the total price of the product, the ignorance over the exact value of the interest rates applied, the masked increase of the credit limits and the fear of debt. As such, it was found that the ignorance about the rates applied, the illusion over the real nature of installments, the hidden expansion of limits, the easy access, added to the governmental desire of having consumer demand as the main stimulus of economic growth lead to continuous increase in low-income debt.

EMPIRICALLY TESTING THE “FLEURIET’S MODEL”: Evidences of Brazilian Market
Marcos Antônio de Camargos, Mirela Castro Santos Camargos and Luciano de Castro Garcia Leão
[165-177]  [PDF]

Introduced in Brazil in the end of 1970’s, the Advanced or Dynamic Working Capital Analysis, or simply, Fleuriet’s Model, came with the proposal to provide a simple and objective methodology of financial evaluation of Brazilian firms, focused essentially on the analysis of current accounts (working capital management). This study aims to empirically test the assumption of the Fleuriet’s Model of segregation of the current in operating and financial accounts (assets – OCA or FCA and liabilities – OCL or FCL) and its relation with the firms’ operations. We assume that the financial accounts are not directly associated to the firms’ operations, or if they are, it is a minor scale then the operating accounts. In the empirical analysis we use annual data from a balanced panel of 197 Brazilian firms between 2007 and 2012. We conclude that the most firms in the sample present financial equilibrium (64.4%), it has the solid as predominant financial profile (44.2%), but worsened this condition in the period. Contrary the assumptions of the model, we found a relationship between the financial current accounts with the firms’ operations, but the results were inconclusive to the targeted sample sectors.

EVALUATION OF LOGISTIC SERVICES FROM THE RETAIL PERCEPTION: An Empirical Study
Leonardo Caixeta de Castro Maia and Tânia Regina Brasileiro Azevedo Teixeira
[178-188]  [PDF]

In a context where organizations do not compete with each other, but supply chain against supply chain, the objective of this study is to evaluate logistic services from the perception of retail. The work shows that measuring logistics performance from the customer perception is a mechanism to determine whether the level of service that is offered to the market is valued, to overcome the gaps, to make more accurate decisions and establish action plans. The methodology used for data collection was a pre-structured questionnaire. To show the results we used the matrixes: performance vs. importance vs. competitive positioning and operational importance. The survey results confirm that an efficient logistics system can raise the level of service offered by the sponsor of the network and generate value for the end consumer of the supply chain of consumer goods.

FEASIBILITY ANALYSIS OF CHANGING THE DECISION-MAKING IN HEALTH MANAGEMENT WITH SCARCE RESOURCES
Leonardo Baumworcel, Annibal Scavarda, Teresa Felippe Guimarães and Alexandre Siciliano Colafranceschi
[189-197]  [PDF]

Heart failure is the final pathway of most diseases that involve the heart, as a challenge in health management. Heart transplantation is a viable strategy for patients in end-stage disease. The donor shortage requires a process to ensure the appropriate selection of the recipient. In Brazil there is a single list of candidates in chronological order of arrival, the existence of a risk score could dynamically allocate these patients. The purpose of this analysis is to assess the feasibility of changing the allocation process of candidates for heart transplantation according to the IMPACT score. This research is prospective observational retrospective analysis of transplanted cohort at the National Institute of Cardiology. The study included 42 patients and IMPACT score of six or more is associated with the highest mortality after transplantation. Allocation of patients according to their IMPACT score can facilitate decision making about which candidate must be transplanted.

LEADERSHIP AND SELF-KNOWLEDGE THROUGH A SYSTEMIC APPROACH: An Integrative Systematic Review
Juliana Lapolli, Edis Mafra Lapolli, Ana Maria Bencciveni Franzoni and Miguel Pina e Cunha
[198-204]  [PDF]

Tools, approaches and methods of leadership development are plentiful, and form a set of techniques that have evolved over time. The quest for self-knowledge allows the individual to realize that his or her points of view are personal and should not be taken as universal truths. This paper seeks to answer the following research question: ‘How can self-knowledge, adopting a systemic approach, contribute to the development of leaders?’. Therefore, following a systemic approach, this review aims to identify the contribution of self-knowledge to leadership development. In order to achieve this goal, a systematic literature review was carried out. The results showed that organizations have a rather systemic view towards their employees, and acknowledge the importance of self-knowledge for the development of their leaders. However, there is also a lack of systemic thinking in relation to how self-knowledge can be thought and developed.

BUSINESS STRATEGY PENTAGON: Five Visions Framework for the Strategy of Stock Exchange Listed Companies
Oderlene Vieira de Oliveira and Sérgio Henrique Arruda Cavacante Forte
[205-215]  [PDF]

This essay’s general goal consists in identifying the role of corporate governance (through the administrarion board) and scenario studies for the strategy process of stock exchange listed companies, having the Strategy Tripod as base. In order to validate the framework expansion, a reference method was taken for theory elaboration. In conclusion, an addition to the Strategy Tripod is advocated, evolving with this research to the Business Strategy Pentagon, comprised by five visions: industry based vision, resource based vision, institution based vision, corporate governance based vision and scenario based vision.

A STRATEGICAL APPROACH ON HOSPITAL MANAGEMENT UNDER LEAN SIX SIGMA METHODOLY VIEW
André Marques Cavalcanti, Leydiana de Sousa Pereira, Leidjane de Sousa Pereira, André Marques Cavalcanti Filho and Tatiane da Costa Torres
[216-225]  [PDF]

The increasing concurrence in business world has been forcing companies, regardless segment or size, to being continually improving their processes. Seaking for quality tools which enable organizational efficience and efficace is struggling. Considering hospital service segment, a proposal is Lean Six Sigma - LSS, that corresponds to a joint of Six Sigma methodology and Lean Production. The central point of this study is to show by field research, important factors for LSS establishment, as well as present some well succeeded cases. For that, two hospital centers of national reference were investigated. Data collection were taken through semistructured interviews by Black Belts responsible for each hospital´s project management. The research focus will be quality, with descriptical approach. By data analysis, it was identified that one of the main obstacles to LSS establishment is related to human resources. Due to be a wide and developing area, this work provides subside for further researches.

BIOCOMBUSTÍVEIS, SUSTENTABILIDADE E POLÍTICAS PÚBLICAS: A Internacionalização Da Pesquisa Científica Brasileira
Vicente da Rocha Soares Ferreira and Cláudia Souza Passador
[226-236]  [PDF]

Currently progress is being made in the production and use of biofuels in Brazil and worldwide. This paper is the result of bibliometric research on the topic from two databases: Capes and Science Direct in the areas of energy, environmental sciences and social sciences, during the period of 2009 to 2013 because they are recent studies in this area. The search resulted in 154 articles in Science Direct and 12 articles in Capes. The results underline the importance of public policies for continued growth in the production of ethanol and biodiesel, highlighting the fact that Brazilian scientific production has been published abroad.

ADEQUACY ANALYSIS OF PROBLEM-BASED LEARNING (PBL) METHOD ON ADMINISTRATION COURSE: A Study On The Disciplines: Administration Theory I and II
Áurea Lúcia Silva Andrade, Karine Mirielle de Almeida Borges, Rita de Cássia Arantes, Izabel Barbosa Vieira and Agnaldo Henrique Silva Fonseca
[237-244]  [PDF]

The Problem-Based Learning (PBL) methodology is an innovative method that consists on presenting a real or simulated problem and the student looks for a solution through research outside the classroom. The method, centered on the student, awakens skills, positive attitudes and critical thinking, contributing to the student’s capacity to build his or her own knowledge. In this work, the goal was to evaluate the PBL methodology adequacy to the teaching of Administration Theories I and Administration Theories II. A Carrefour problem situation and a Havaianas company problem situation were applied with the intent of practicing Contingency Approach. A fictitious Beca company problem situation was also presented to both classes. The conclusion is that the PBL methodology is appropriate to teaching Administration Theories I and II, because it enabled a new way of “thinking” and “building” knowledge, providing students with the opportunity of taking responsibility for their own knowledge.

PROCESS ARCHITECTURE AS A BPM CRITICAL SUCCESS FACTOR: A Bibliographic Review
Emerson Lima Aredes and Silvia Inês Dallavalle de Pádua
[245-255]  [PDF]

Process Architecture (PA) has gained importance as a central subject of Business Process Management (BPM) and as one of its critical success factors (CSFs) as organizations develop large collections of business process. The number of publications on the topic of PA in recent years demonstrates its maturity; one example is its appearance as a relevant topic at the BPM Congress in 2013. However, given the great diversity of definitions and considerations in the literature regarding the importance and applications of PA, many of them divergent, a consolidation of the subject is necessary. The objective of this work was to identify in the literature the relevant aspects of PA that contribute to BPM success. The methodology adopted by the authors was a bibliographic review with a search of the terms “Process Architecture” AND “BPM” in the Scopus, ISI Web of Knowledge and Emerald databases, as well as in the Springerlink publishing site. Five relevant PA aspects were found: process hierarchic vision; processes alignment - end-to-end vision; alignment between processes and strategy; alignment between organizational processes and resources; and measuring and change mechanisms. The result of this work could be useful as a guide for BPM professionals in the elaboration and governance of process architectures and collection to verify that they contribute to the success of BPM promotion initiatives. The work participates in the evolution of the subject of BPM because it consolidates the knowledge regarding one of its CSFs: Process Architecture.

TAX ACCOUNTING: A Discourse Analysis of Improper Tribute
Mariano Yoshitake, Joao Eduardo Prudencio Tinoco, Rui Americo Mathiasi Hora and Marinette Santana Fraga
[256-266]  [PDF]

The purpose of this article is to apply discourse analysis to the problems of improper tribute, and the solution through the legal figure of the refund of overpayment. The answers found in this analysis were applied in the elucidation of accounting procedures. We used descriptive research, legal dialectics and discourse analysis, along with aspects of tax accounting to address the identification of relevant aspects of the improper tax. The main base is discourse analysis to identify the problem of improper tax. The results show that, from the analysis of speech into five categories presented at the National Tax Code, it was possible to analyze the different discourses of the authors and researchers of the tax law. Face to Accounting Procedures Committee 25, it can be stated that the duly recognized and paid by the taxpayer undue tax regardless of its source for this payment does not constitute a contingent asset.

CAPITAL GOODS INDUSTRY IN BRAZIL UNDER A SYSTEMIC PERSPECTIVE: Challenges and Strategic Agenda
Lara Bartocci Liboni, Lucas Oliveira Arajo and Luciana Oranges Cezarino
[267-279]  [PDF]

The capital goods industry is the great responsible for the technological diffusion in the industry in general. A well-developed capital goods sector means quicker access to new technologies and, consequently, a greater efficacy of the industry. Therefore, the capital goods industry acts like a propeller towards the national economic development. This sector is fundamental to boost the national industry and economy, thus being among the strategic sectors of the national policy for industry, technology and foreign trade (PITFT). The importance of this sector justifies a study of which challenges are being currently faced and which strategic agenda might be proposed to allow the national capital goods industry to overcome these challenges and to help strengthen the local industry. As a means of achieving the expected results, this work conducted a survey on the capital goods sector in Brazil by specifying its current situation. A macro-environmental analysis was performed based on a systemic approach by using the Soft Systems Methodology (SSM) to better understand the problem faced by the sector. As the main result, one can highlight that it is important for the sector to reduce its dependence on palliative measures by the government. To achieve this, it is necessary that the sector strengthens itself. This strengthening can be achieved by means of long-term governmental measures (that are beneficial to the sector) rather than the current short-term measures. These long-term measures would include improvement of the infra-structure to decrease the production costs as well as modernisation, innovation and technological improvement of the capital goods industry, enabling the sector to be more competitive by manufacturing cheaper and better quality products.

AUDIOVISUAL DATA ANALYSIS METHODS: A Study on its Applicability in Consumption Research through the Film Induced Tourism Perspective
Mariana Bueno de Andrade Matos, Maria de Lourdes de Azevedo Barbosa, Beatriz Gondim Matos and Anderson Gomes de Souza
[280-288]  [PDF]

The purpose of this paper is to present and discuss two specific audiovisual data analysis methods whilst applying one of them to the consumption field on the tourism sector. Therefore, the theoretical review introduced hereafter leads to a better understanding about this particular data analysis approach, which can broaden the research method perspectives in management studies. In operationalizing the research, Denzin’s model (2004) was adopted as a means to assess a certain TV show that was chosen as a case study. Accordingly, the likelihood of its content influencing consumer’s image creation process toward a tourism destination was analyzed. This is what the literature refers to as ‘film induced tourism’. The results showed that videos can influence the opinion one has of a tourism destination (the object of this study) and they probably also influence opinions about any chosen organization, service or product. Because of that, it is important to have knowledge to analyze and think over the images that are made available to the public, oftentimes without any control or acknowledgment by those interested.

ACCOUNTING AT THE SERVICE OF SOCIETY: Learn How To Control Your Personal Finances
José Carlos Marion and Antonio Carlos Ribeiro da Silva
[289-297]  [PDF]

The present article has the goal of pointing out that Accounting is the main instrument for a good financial education (be it for children, youngsters and adults who were not prepared to face the “traps” of money management). Thus, accounting can contribute as an orientation instrument for financial education. On the above, the present article shows evidence that such supposition may influence the reduction on the number of people’s debts. The proposed theme study takes importance on the financial field by discussing nuances that interfere positively on financial education, elucidating questions around the consumerism that emanates out of the lack of financial control, as well as the opportunity to see investment opportunities, by virtue of achieving financial control.

COMPETENCY-BASED MANAGEMENT: An Analysis of the Job Satisfaction of Call Center Workers in Pernambuco
Maria do Céu de Sena Moura, Sanclai Vasconcelos Silva and Marcos Felipe Falcão Sobral
[298-310]  [PDF]

The call center sector has experienced high growth in recent years. Call centers rose to prominence with the evolution of information technology and the transformation of modern society, but high turnover rates and absenteeism have been of concern to the industry. Given the importance of this sector to local economies and society, this study seeks to analyze the relationship between the skills, satisfaction and performance of call center professionals. Thus, the study investigates 140 workers from a call center in the Brazilian state of Pernambuco. After applying factor analysis to the survey data, it was observed using the Kayser-Meyer-Olkin (KMO) test that the procedure was able to explain 82.3% of the factors. These results suggest that the development of Competency, Knowledge, Skills and Attitude based on the sample were determining factors in people management in the call center.

New Orthopedic Prosthetic Devices as an Innovation Opportunity in Health in Brazil
Marcelo Kropf and Adelaide Maria de Souza Antunes Emeritus
[311-317]  [PDF]

Prostheses are fundamental medical devices for bone or joint replacement. According to projections for 2030, the rising costs of imports and orthopedic surgeries, and the ageing of the Brazilian population are factors of concern for the country. Modern biomaterials derived from biotechnology and nanotechnology used in the latest prosthetic devices have far superior properties than the biomaterials used today, and are proving promising in clinical applications. The fusion of biotechnology and nanotechnology could open up a market worth an estimated US$ 1 trillion. The aim of this article is to present new prosthetic devices as a socioeconomic development strategy for Brazil through its innovation system in health.

ATTENTION IN ADVERTISERS BRAND PROCESSING - A Theoretical Essay on the Attention Levels and its Implications in Terms of Influence on the Individual Consumer Memory
Taís Pasquotto Andreoli, Andres Rodriguez Veloso and Leandro Leonardo Batista
[318-329]  [PDF]

Most of the exposures to brand ads take place under mere exposure when these stimuli are available in the environment, but they are not processed consciously by the individual, but unconsciously, through the pre-attention. Nevertheless, studies on the effects of exposure to ads have focused the reception of conscious processes as well as the explicit measurement of this record. In light of the above mentioned, the study target of this theoretical essay is the attention process in the brand advertisers processing, involving the use of a literature review focused on the following conceptual foundations: processing perspective; theories of attention and evolution; attention process as a complex construct (pre-attention and attention); and record of information (explicit and implicit memory). It becomes evident that different levels of attention addressed to the processing, result in different ways of the stimuli record, influencing not only the way they are perceived and stored, but also the way they are interpreted and valued.

INDIVIDUAL COMPETENCIES AND INNOVATION MANAGEMENT: A Comparative Study on Integration Practices
Cristina Lourenço Ubeda, Fernando César Almada Santos and Marcelo Seido Nagano
[330-342]  [PDF]

The goal of this article is to identify the practices for the integration of individual competencies in innovation management through a comparative study between two companies with different characteristics. To achieve that, we carried out a literature review on the elements of individual competency and innovation management to guide the definition of research variables and the construction of the proposal for a comparative analysis. The research paper presents a quantitative and descriptive analysis to verify the information raised through internal surveys conducted in the two studied companies. Statistical correlation analysis was used for the investigation. The results indicate a positive interference of individual competency elements in the integration of innovation management elements practiced by the analyzed companies. The monitoring of individual competencies may be carried out by models of managerial competencies able to guide the implementation of human development activities.

DEMAND FOR AUTOMOTIVE FUEL IN BRAZIL: An Empirical Analysis Using Cointegration Techniques
S. R. F. Figueira, D. F. L. Santos, A. C. G. Borges, A. Sanches and A. L. S. Campos
[343-356]  [PDF]

Since 2003, the Brazilian fuel market offers two types of products to the consumers: gasoline C (a blend of anhydrous ethanol with gasoline A) and hydrated ethanol. Light cars reach the market equipped with so called ‘flex fuel’ engines, which can run on either type of fuel. The research study used cointegration techniques to estimate three econometric models, in the period between 2005 and 2012: in the first, the automotive fuel demand (joint demand of hydrated ethanol and gasoline C) was correlated with the weighted average prices of hydrated ethanol and gasoline C and consumer income; in the second, gasoline C demand was correlated with the relative prices of hydrated ethanol and gasoline C (Hydrated ethanol price/ Gasoline C price) and consumer income. In the third, the demand for hydrated ethanol was correlated with the relative price of hydrated ethanol and gasoline C and consumer income. The results shows that fuel demand have been inelastic with respect to the prices and the consumer income. It was also found a higher elasticity for the hydrated ethanol demand with respect to relative prices than the elasticity of gasoline C demand with respect to relative prices.

THE AGENCY THEORY AND THE IDENTIFICATION OF CORPORATE FRAUD: A Study Applied to Brazilian Banks
Michele Rílany Rodrigues Machado and Ivan Ricardo Gartner
[357-366]  [PDF]

This research investigated the occurrence of corporate fraud in Brazilian banks from January 2001 to December 2012, seven tests hypotheses constructed from agency theory and grouped in the dimensions of Cressey’s fraud triangle (1953). The study was designed to identify the factors that influence the likelihood of fraud, based on the model of logit regression multinomial, adapted to each of the hypotheses of work. The hypotheses were grouped into the three dimensions of the triangle of fraud, which are pressure, opportunity and rationalization, which were tested in isolation. For the pressure dimension were confirmed hypotheses 01 and 03, indicating in particular that the higher the largest database size is the likelihood of corporate fraud, and that the stock market value has the opposite effect. In the dimension of opportunity were confirmed hypotheses 04 and 05, suggesting that low corporate governance indicators and the provision for loan losses increase the likelihood of corporate fraud. For the measurement of rationalization was confirmed the hypothesis 07, indicating that the presence of managers trained in business decreases the likelihood of corporate fraud. It follows, therefore, that the agency theory, combined with the triangle Cressey, constitutes an appropriate tool to direct the investigation of the occurrence of corporate fraud in financial institutions.

THE INFLUENCE OF CONTIGENCY FACTORS IN THE AREA OF DIVISIONAL CONTROLLERSHIP IN FOREIGN SUBSIDIARIES OF A MULTINATIONAL ORGANIZATION
Edna Yayoi Hirakawa Goto, CLAUDIO PARISI and Vilma Geni Slomski
[367-382]  [PDF]

This research aimed to investigate the influence of contingency factors in the Controllership area in two foreign subsidiaries, one located in Mexico and the other in the USA, belonging to a multinational organization based in Germany. It was performed a descriptive-qualitative research. Data were collected by interview and questionnaire. The main findings are: at the most significant subsidiary (American), the controller is subordinate to a local superior which reports to the general manager and in the unit of Mexico the subordination is direct to the general manager; the Mexican subsidiary is characterized as a prospective strategy, with informational support linked to the business performance, and the American as analyzer strategy with concern focused on product costs. It is concluded that the performance of the divisional Controllership is partially affected by a combination of contingency factors and may be inferred that exists the effect of coercive isomorphism which minimizes the effect of contingency factors in the area.

GOVERNAMENT ACCOUNTABILITY: Study About the Perspective of User Satisfaction of Governmental Services
Simone Cristina Zwirtes, Guilherme Souza F. Pereira, GLEIMIRIA BATISTA DA COSTA, ILUSKA LOBO BRAGA, Joel Bombardelli and Edilson Bacinello
[383-399]  [PDF]

The objective is to evaluate the perspective of satisfaction of user´s services provided by the government, considering the ideal of accountability in this sector. The research is descriptive, quantitative and qualitative. The methodological procedure adopted was the case study. Therefore, it was used as data collection technique questionnaires based on the standard instrument satisfaction survey - adapted IPPS. It was found that the services were evaluated by the user with low satisfactory results, and the perception that the user had of the reality was below of the expected quality. It was found also that the care of the receptionists, the ease to get the service and the service is well done were considered the most important features for user satisfaction, and the highest dissatisfaction rates were with the waiting time to be attended and the unwillingness of officials to answer questions.

EDUCATION EVALUATION BASED ON ITS DIMENSIONS AND COMPONENTS: An Analysis of Official Graduate Programs Evaluation in Brazil
Alberto Luiz Albertin and Rosa Maria de Moura Albertin
[400-413]  [PDF]

Education must be evaluated at every level, both in terms of teaching-learning and institutionally. Given this broad scope, a conceptual framework to enable understanding education and providing grounds for its evaluation becomes essential. The purpose of this study is to present the theoretical basis for analyzing education evaluation, based on an intense review of the literature and used to analyze official graduate programs evaluation in Brazil. The findings confirm the conceptual framework’s validity and the need for internal and external evaluations, the benefits and risks of evaluations emphasizing certain aspects.

REVERSED LOGISTICS OF THE WASTE USED ON AUTOMOTIVE LUBRICATING OILS IN GAS STATIONS OF FORTALEZA CITY
Thátya Regina Rodrigues Pinho and Jean Mari Felizardo
[414-426]  [PDF]

The study aims to analyze the reverse logistics process of the waste from lubricating oils used in automotive vehicles by gas stations located in Fortaleza city, the state capital of Ceará, Brazil. Reverse logistics is gaining gradually increased visibility and importance for their relevance regarding the environmental and economic issues. Therefore in this study, there was a theoretical approach to reverse logistics, lubricants and the National Solid Waste Policy. The method used was a qualitative research with a exploratory descriptive character and a multi case study in Fortaleza gas stations. Based on a review of literature and the information obtained through the collection of data, it was identified what’s occurring in reverse logistics at gas stations. It is suggested that some points should be improved in order to fit the reverse logistics process of waste from lubricating oil given the current legislation in Brazil.

ORGANIZATIONAL CITIZENSHIP BEHAVIOR: A Comparative Study Between Brazilian and International Scientific Output From 2002 To 2012
Vania de Fatima Barros Estivalete, Vívian Flores Costa and Taís de Andrade
[427-441]  [PDF]

This bibliometric study aims to describe Brazilian and international research on Organizational Citizenship Behavior (OCB) by analyzing published papers between 2002 and 2012, in the leading international journals in the areas of Management and Psychology and Brazilian events and journals in the area of Management. Prevalence of empirical studies was observed, with a greater number of quantitative research (surveys). The model of Williams and Anderson (1991) was the most referenced in the international context and the Porto and Tamayo (2003) model the most referenced in the Brazilian context. In addition, OCB was mainly associated with the themes Organizational Justice and Leadership in international research, while in Brazilian publications, the related themes were Organizational Culture and Personal and Organizational Values.

WINES OF BRASIL INTEGRATED SECTORIAL PROJECT: An Internationalization Strategy of Brazilian Wine Sector
Claudio Zancan, Anderson de Barros Dantas, Antonio Carlos Silva Costa and Nicholas Joseph Tavares da Cruz
[442-455]  [PDF]

This article aimed at the analysis of the development of Wine of Brasil Integrated Sectorial Project from the behavioral approach of the process of internationalization of relationships networks. The literature included a view of the internationalization process based on the approach of social networks of Nordic School International Business. The methodology consisted in a case study with the analysis of the actions of internationalization adopted by companies linked to this sectorial project during 2002 to 2012. The results show that the formation phase of the project was focused on the strategic development of foreign markets for Brazilian fine wines; during consolidation phase, strategic guidance was aimed at economic development of the national wine industry as well as to service the segment international consumer market interested in new products from fine wine producing regions; the development phase the project establishment of a physical presence in key markets for fine wines and sparkling overall resulting in the need for decentralization of some of the management activities of relationships established by half of the participating organizations. Future studies are suggested taking into consideration the analysis of this behavioral approach in other productive sectors in Brazil using internationalization strategies to obtain greater share of the consumer market.

COMMUNICATION AND INTERACTION WITH THE TEACHER: Perceived Value and Satisfaction of Students in Distance Learning and Teaching in Present
Marcel Luciano Klozovski, Lauro Brito de Almeida, Juliane Sachser Angnes, João Francisco Morozini, Laís Pereira Ferreira and Carla Marlana Rocha
[456-468]  [PDF]

This study aimed to investigate perceived value and student satisfaction regarding the communication and interaction with the teacher in terms of the Distance Education and Classroom discipline Accounting General Administration course at the Universidade Estadual do Centro-Oeste(UNICENTRO) during the school year of 2012. It is worth noting that although the communication process happens differently in EaD and EP regarding communication and interaction both types can make use of synchronous and asynchronous means for transmitting content and materials aimed at achieving quality education. Thus, the survey used a quasi-experimental quantitative approach likert-type scale with seven points for a sample of 205 participants in distance education and EP 349 in the month of October 2012. Thus, the main results showed that in EP despite the vast possibilities of communication through the Virtual Learning Environment (VLE) the teacher uses minimally such tools in the educational process which impairs communication with students. In contrast to EaD instead of communication, interaction is impaired because of reduced number of live classes and online, requiring the insertion of this pedagogical discipline greater utilization of synchronous communication tools.

DEMANDS FOR CHANGES IN ECONOMY, POLITICS AND PUBLIC MANAGEMENT IN BRAZIL
José Matias-Pereira
[469-490]  [PDF]

We aim in this article to identify the main motivations that are leading Brazilian society to demand profound changes in economy, politics and public administration in Brazil, in order to improve the quality of public services offered, and more ethics in politics. To achieve this goal, we have chosen three dimensions that impact on the level of discontent of the population: the economy's performance, capacity of public administration to meet the demands of the population, and the level of corruption in the country. In the analysis and discussion, we devote special attention to economic data released by IBGE, confronted these data with the public opinion polls conducted between June 2013 and December 2014. Such discussions have shown that the effects of corruption on the population and low economic growth and rising inflation, and the limitations of government to meet the basic demands for quality public services, especially education, health, public safety and public transport, are contributing to accelerating alarmingly the level of dissatisfaction with the current rulers and their political leaders. The impossibility of modification in the short term, this scenario analysis, which requires a new economic model and structural reforms, which indicates that the level of discontent with the Brazilian government and its political population will continue to increase.