FACE - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas
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Item A articulação e a coordenação de políticas públicas de desenvolvimento regional: os encontros e desencontros na RIDE/DF(Universidade Federal de Goiás, 2018-04-20) Almeida, Ana Flávia Cordeiro Souza de; Ferreira, Vicente da Rocha Soares; http://lattes.cnpq.br/7161449889210404; Ferreira, Vicente da Rocha Soares; Rosim, Daniela; Rocha Neto, João Mendes daThe National Policy for Regional Development (PNDR) has as its main focus the combat against asymmetries in the Brazilian territory. In this way and also to promote integrated actions to regional development, the PNDR brings the possibility to create priority regions to head the government actions. Through the Decree nº 7.469/2011, the Integrated Development Region of the Federal District and Surroundings (RIDE/DF) was created and delimited the participation of the Federal District, the states of Goiás and Minas Gerais. The RIDE/DF has as a main goal the seek for integration actions to achieve common objectives in shared areas and promote the development of the municipalities around the national capital, Brasilia. Thus, this study sought to analyze how the public policies in the scope of the RIDE/DF brought the conditions for the regional development. In this case, as a research strategy, was adopted the data collection from semi-structured interviews, policy documentation and census data. The content analysis was performed with NVivo software, in the results investigation and research orientation. Based on the theoretical basis, categories of analysis were created to characterize the study. The process of elaborating the RIDE/DF (formulation, implementation and evaluation) was investigated and verified that the actions in the scope of the public policy occurred with non-integrated planning, high expenditure in specific demands, poor articulation at the local level and concentration of resources in some municipalities. It was concluded that the disarticulation interferes negatively in the regional development processes on the context of the RIDE/DF, as the municipalities continue with high asymmetries when compared with each other and the Federal District.Item Poder de monopsônio do Estado e rendimento de trabalhadores dos setores público e privado(Universidade Federal de Goiás, 2017-04-20) Alves, Pamella Kamiya; Casari, Priscila; http://lattes.cnpq.br/1626369969496491; Casari, Priscila; Monsueto, Sandro Eduardo; Santos Neto, Arnaldo BastosThis dissertation investigates the monopsony power of the State and its impact on workers’ incomes, both in the public sector and in the private sector. In addition, this research analyzes the role of the concentration of workers in the public sector in the occupations of teachers in the private sector. To achieve these objectives, income equations are estimated using the quantile regression method, based on PNAD (IBGE) data from 2012 to 2015. The greater the participation of the public sector in the total number of workers, the smaller the income of civil servants. Furthermore, the concentration of workers in the public sector is also relevant for the determination of income in the private sector. The results show that the concentration of workers in the public sector is associated with a negative effect on the incomes of civil servants, while in the private sector the effect is positive.Item Incentivos fiscais e o programa “produzir” em Goiás: impactos(Universidade Federal de Goiás, 2016-09-01) Amaral, Ana Paula Xavier; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Ferreira, Vicente da Rocha Soares; Carvalho, Cláudia Regina RosalThe tax incentive is a government policy used in order to attract business and provide local development. This public action was initially used only by the federal government, however, with the 1988 Constitution, the states could also adopt this measure, which led to internal conflicts for attracting companies. The tax incentive has been discussed in the literature and does not yet have a consensus. Some authors defend their practice and others point out its shortcomings. In addition, there are few jobs that provide a statistical analysis at regional level. The impact of these programs on the development of the economy is still inconclusive, therefore, the present study was to verify if there is a significant correlation between public policies of tax incentives and regional development, analyzing the data on companies benefiting from the incentive program tax implemented in the state of Goiás (Produzir) and checking whether there is a correlation between this public policy with the economic aspects of the beneficiary regions. The analyzed data were extracted from the base of the Department of Industry and Commerce from Goiás and arranged in to 8 diferent econometric models. It was found that there is not a positive correlation between this tax incentive policy and the local industrial development in Goiás, in addition, this correlation is significant, despite having small values. The analyzed results corroborate with others researches pointing to a negative impacts of the use of tax incentives, and identified several weaknesses of the program should be fixed for a better economic performance, such as a better distribution of resources. This research contributes to the academic field as using estatistics models (Ordinary Least Squares) to identify correlation with economic development data of citys in Goiás. For future research, it is suggested to check is this a misallocation of resources, if there is funding request for little incentive areas or if companies that do not develop interest in investing in a particular place and why this occurs.Item Aprendizagem do empreendedorismo em equipe: influências contextuais sobre novas empresas de base tecnológica(Universidade Federal de Goiás, 2017-03-08) Arantes, Fernanda Paula; Freitag, Maria Salete Batista; Freitag, Maria Salete Batista; Borges Junior, Cândido Vieira; Grzybovski, DenizeConsidered as a continuous experiential process, entrepreneurial learning does not have enough conceptual structure to explain how a team of entrepreneurs learns. The scarce models presented in the literature focus on the entrepreneurial individual and, at times, disregard the context and other influence groups. Thus, from a constructivist sociocultural perspective, the present dissertation presents the development of a research whose main objective was to analyze and characterize the learning process of entrepreneurship in the level of New Technology-Based Firms (NTBFs) teams. The decision to study the founding teams of these organizations is due to the need they face to learn quickly, in view of the rapid evolution of the technology market. The study is constructivist sociocultural because it considers that to occur the sharing of knowledge and learning it is necessary to have social interaction, participation, formation of identity and contextual influence. The context in which a team finds itself directly influences its learning, at the same time that it is influenced, shaped by it. And, in view of the principle of Lebenswelt, one of the drivers of the study, it was considered that it is not possible to study the human being in a way that is isolated from his context, from the world he experiences, transferring this premise to teams. Therefore, following an interpretative phenomenological-hermeneutical approach and using a theoretical guiding model, the learning experiences of four different NTBF founding teams were analyzed, two incubated and two non-incubated. Three data collection procedures were used: semi-structured interviews, observation and documentary research; being applied on the collected data the premises of the interpretative phenomenological analysis (IPA). The study made it possible to capture the deeper meanings of the teams' learning experience, allowing the analysis of the impact of the context, the relevance of internal and external interpersonal relationships, and the strengthening of the human and social capital of a team for its learning. Thus, as the main result of the dissertation was proposed a conceptual model of entrepreneurial learning in team, which considers learning as a process continuously modified by the experience and joint reflection of individuals, being evolutionary and inseparable from the context.Item FCO rural nos municípios goianos: um estudo acerca de seus impactos socioeconômicos de 2008 a 2012(Universidade Federal de Goiás, 2016-04-26) Araujo , Karla Mendonça de; Scalco , Paulo Roberto; http://lattes.cnpq.br/4259596733099005; Scalco , Paulo RobertoThe aim of this study is to analyze the impact of the Constitutional Fund of the Midwest Finance (FCO), more specifically in the Goiás State agriculture for the induction of the growth of the municipalities in which they operate this program, and thus their contribution to reducing regional inequalities in Brazil. The empirical results show the importance of agribusiness to Goiás as well as explains the issues of regional inequality as well as indicating that the variables (GDP, employment, income and productivity) no significant relationship with the employment of rural FCO, however , that is the Constitutional Fund of the Midwest Finance showed no significant relationship with the differential economic growth of the cities where it operates .Item Análise econômica das compensações financeiras pagas por transgressões do limite dos indicadores de continuidade na distribuição de energia elétrica: o caso Celg (2014 a 2016)(Universidade Federal de Goiás, 2018-04-26) Barbosa, Lucas Martins; Monsueto, Sandro Eduardo; http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4770161D3; Silva Neto, Waldemiro Alcântara da; http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4139717U9; Silva Neto, Waldemiro Alcântara da; Scalco, Paulo Roberto; Queiroz, Antônio Marcos deThe mechanisms for stimulating quality improvement in the provision of the electricity distribution service emerged along the evolution of the regulatory process in the Brazilian electric power sector, with emphasis on: the continuity indicators and the consequences of the poor quality of the services rendered the payment of financial compensation to consumers and the risk of loss of the concession right. From this history, the National Electric Energy Agency - ANEEL, under constant supervision pointed to Celg as one company that had one of the worst rankings in the continuity rankings, and one of the most paid financial compensation to its consumer units. This research investigates the reduction of the volume paid in financial compensation by Celg, about R$ 220 million (reais), between 2014 and 2016. This partnership had a set of information with more over 200 million observations of long-term interruptions in the distribution of electricity and payment of financial compensation. For this analysis, an investigation made of the roots of the current problem of poor quality of service rendering, noting that one of the main factors causing the current scenario is several failures in the regulatory process that occurred throughout the development of the Brazilian electricity sector and, also, the non-investment in periods of technological transition and expansion of the use of electric energy, which Celg is inserted. To mitigate the high amounts paid in financial compensation, two different analyzes carried out in two articles; the first under the method of quantum regressions and the second through an exploratory analysis of spatial data. These analyzes decide two investment policies carried out by Celg, one for the regions where they most paid financial compensation and another for which there was practically no violation of the limits of the continuity indicators. The first proposal is to start corrective investments, improving distribution systems with implementing automation devices of the system (re-closers), while the second proposal is based in the investment in the revision of the systems that paid few compensations, with the aim of avoiding future problems.Item Desaprendizagem organizacional em empresas graduadas(Universidade Federal de Goiás, 2016-04-27) Botelho, Érica de Aguiar; Freitag, Maria Salete Batista; http://lattes.cnpq.br/3094358031059703; Freitag, Maria Salete Batista; Teixeira, Rivanda Meira; Borges Junior, Candido VieiraThe aim of this study was to analyse how organizational unlearning occurs in ventures that have graduated from business incubation process. The research is exploratory, qualitative, with retrospective longitudinal time frame. A multiple case study was conducted, with the selection of six cases. Data was collected from semi-structured interviews, documentation and direct observations. Ventures and incubator perspectives were considered. Content analysis was taken. NVivo software was used to support the research. Based on theoretical backgrounds an analysis frame was elaborated in order to present the selected approaches. How organizational context of gradutated ventures that were bonded to a University Business Incubator in the technology sector can influence organizational unlearning was examined. Changes in organizational routines of graduated ventures were described, involving specific routines, from the new venture creation and development processes. Organizational unlearning was verified, predominantly in writing or updating business plan routine. Types of interplay between organizational learning and unlearning were identified. Isolated organizational learning was identified in every routine and all organizational unlearning situations were caracterized as isolated. Thus distinction between the two processes was corroborated. Situations where organizational unlearning precedes or occurs simultaneously to organizational learning were not observed. Relearning was verified only in writing or updating business plan routine. It was noticed that the context of these ventures offers opportunities for studying organizational unlearning not only after graduation but also during incubation period. Propositions were established based on venture incubation, new venture creation and development processes and organizational unlearning literatures.Item Consumidores discriminam trabalhadores por conta própria? Uma análise empírica para o ano de 2014(Universidade Federal de Goiás, 2018-08-31) Brito, Lorena de Sousa; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto , Sandro Eduardo; Casari, Proscila; Diaz , Mario Ernesto PiscoyaThis dissertation has the main objective to analyze the possible existence of discrimination of the consumer against self-employed workers in Brazil. Assuming that the individuals most likely to suffer this type of discrimination are those who have more contact with customer in their work process (or who deal with image, success or beauty) a two-level visibility classification has been proposed. In this way, the self-employed were categorized by their skin color and degree of exposition of the occupation (or level of contact with the client), resulting in four comparison groups: high visibility caucasian, high visibility blacks and dark-skinned, low visibility caucasian and low visibility blacks and dark-skinned. The incomes were estimated for each of these groups through quantile regressions applied to the PNAD 2014 microdata. Subsequently, the quantum decomposition method was applied to income differentials to decompose on explained and unexplained components. The main results evidenced the presence of consumer discrimination, which is higher for individuals who have a high degree of contact with the customer. Other results show the predominance of black and dark-skinned individuals in low visibility functions. The distribution of caucasian presentes even greater average and variability than the distribution of non caucasian, a result that meets the theoretical model of consumer discrimination applied here.Item Impacto das atividades de marketing nos primeiros anos do negócio em seu desempenho futuro(Universidade Federal de Goiás, 2015-12-04) Camargo Filho, Altair; Borges Junior, Cândido Vieira; http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4704931U0; Borges Junior, Cândido Vieira; Teixeira, Rivanda MeiraThis study aimed to analyze how the moment in which the venture starts using marketing activities in its early stages affects its future performance. In order to achieve this goal the Panel Study of Entrepreneurial Dynamics (PSED), which consisted of application of questionnaires, via telephone, to 1,214 new entrepreneurs from the United States between the years 2005 and 2011. The data analysis was done using descriptive statistics and logistic regression analysis in which the dependent variables considered as performance were the survival and profitability of companies. The independent variables, marketing activities, were “effort to talk with potential clients”; “effort to collect competitors information”, and “execution of promotional efforts”. For the analysis, it was related the beginning of realization of marketing activities in the first and second years with the new venture’s performance in the second, third and fourth years. Results show that the first year is the optimal time for entrepreneurs to start talking to consumers, that is, the moment that takes the company to perform better in subsequent years. The execution of promotional efforts in the first year also leads to positive results for business, but results regarding the optimal moment to develop this action and regarding the collection of information about competitors were inconclusive.Item Terceirização: um estudo sobre trabalhadores terceirizados e não terceirizados em uma instituição de ensino superior(Universidade Federal de Goiás, 2019-02-26) Camilo, Taynan Alexandre; Costa, Sérgio Henrique Barroca; http://lattes.cnpq.br/7031943934465059; Medeiros, Luiza Ferreira Rezende; Antunes, Caio SgarbiWork in modernity occupies a central position in the life of the human being. Thus, aspects that concern the world of work end up influencing the whole existence of the individual. The shift from the prevalence of the fordist / taylorist model to the flexible toyotista model, added with the process of globalization and financialization of production, led to a process of deterritorialization and outsourcing of production. Both processes have the objective of reducing labor costs, either through the use of labor deregulation in some countries, or through more flexible ways of hiring labor. This paper aims to discuss, from a critical point of view, the possible impacts of the outsourcing phenomenon on the working-class life, from the point of view of outsourced and non-outsourced workers who carry out activities in a Higher Education Institution. The outsourcing process has been approached from three contexts - administrative, legal and social. The administrative aspect points to outsourcing as a "modern form of management", where the contracting company concentrates efforts on its core business. Regarding the legal aspects, the legal changes that have made the hiring of outsourced work, previously totally prohibited, become fully permitted, including those related to the company's main activities. In the social aspect, outsourcing is seen as one of the forms of precariousness of work, contributing to the commercialization of human activity, to intensify work and to weaken collective protection mechanisms (unions). The research was developed through a qualitative design, seeking the in-depth understanding of the phenomenon. Interviews were conducted with outsourced and non-outsourced workers who carry out their activities in a Higher Education Institution. Considering that social life can be thought from an interconnected network of social practices of different typologies, the data collected will be analyzed using the Critical Discourse Analysis (CDA) technique. The life history interviews with the workers allowed the understanding of some of the historical and social context that brought the members of these groups to the present moment. The study also allowed us to verify the extent to which these parallel stories at the beginning have tended to diverge to the detriment of outsourced workers during the work cycle. Longer working hours, lower wages, lack of job stability, high turnover of workers, constant change of company, impossibility to access labor rights, union isolation, lack of institutional incentives, among others, makes this new service proletariat a "precarious work class". As a suggestion for future research, the studies with workers who perform other activities and are part of the same legal regime can bring new dimensions, new categories of analysis and promote new discussions that this study could not achieve.Item Análise do primeiro emprego e seu efeito sobre a trajetória ocupacional do jovem – 2002 a 2016(Universidade Federal de Goiás, 2017-06-12) Carrijo, Bárbara Christina Pereira da Silva; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Casari, Priscila; Antigo, Mariangela FurlanThis dissertation aims to analyze the occupational insertion of young people in the Brazilian labor market according to gender, considering the hiring for first job. Therefore, the PME database from 2002 to 2016 is used, with information from the Economically Active Population employed in the age group of 16 to 25 years. The models performed consist of a multivariate probability model with the purpose of analysing the occupational insertion of young people, considering four conditions of activity, two of which are employment (first job and not first job) and two no employment (unemployment and inactivity). And two models of traditional probability, in which the first seeks to analyze the propensity of the young person to occupy a job of better socioeconomic quality, in the current period and in the future. The results indicate that individuals in the first job are less likely to occupy a higher quality position. In addition, the first job tends to affect the young person's future employment, limiting access to better jobs and creating barriers to mobility that results in an improvement in socioeconomic status.Item Fatores institucionais associados à evasão na educação superior(Universidade Federal de Goiás, 2017-07-07) Carvalho, Alessandro Pires de; Sousa, Marcos de Moraes; http://lattes.cnpq.br/2038056571074237; Sousa, Marcos de Moraes; http://lattes.cnpq.br/2038056571074237; Parreira, Gizele Geralda; Cardoso, Flávio Manoel Coelho BorgesDropout is one of the bottlenecks to be overcome by education in its various stages, especially in Higher Education, in which the Educational Institutions suffer from the constant losses of students. In order to better understand this phenomenon, this research aimed to describe the institutional factors associated with it, using as normative reference the concept of evasion of the Special Study Committee of ANDIFES, which defines as evade any student who definitively leaves the original course without, therefore, concluding it. The research was carried out within the framework of the Federal Institute of Education, Science and Technology of Goiás, which has fourteen campuses in several cities of the state. The microdata of the Higher Education Census, in the period from 2010 to 2014, were used and analyzed using Descriptive Statistics mechanisms. As a result, it was observed that several institutional factors mentioned in the literature regarding the dropout rate did not significantly influence evasion in the analyzed educational institution, such as the course shift and duration. The average dropout rate per course found in the study is quite floating, with the values between the lowest and the highest evasion rates being very different, 8% and 42%, respectively. In the analyzed institution, there are educational policies that contribute - or at least should contribute - to the permanence of the student in the course. The most evident pedagogical aspect of the institution is the monitoring program, which assists students with more difficulty in some course subjects. The institutional evaluation allows both the internal and external community to contribute, in order to allow the institution to identify possible bottlenecks affecting the administration. On the other hand, when analyzing the average annual evasion of this institution in the period, it is noted that it follows a pattern of similarity.Item Comercialização da carne suína em São Paulo: análise de transmissão de preços(Universidade Federal de Goiás, 2017-02-20) Castro, Aline Carvalho de; Silva Neto, Waldemiro Alcântara da; http://lattes.cnpq.br/0903453737945294; Silva Neto, Waldemiro Alcântara da; Monsueto, Sandro Eduardo; Miqueleto, Guilherme JacobThe aim of this work is to study São Paulo pork marketing at levels of producer, wholesale and retail. In order to reach the objective was studied marketing margin, price transmission analysis and asymmetric price transmission test. The marketing margins study showed that retail is the market level that holds most of the sector's margins, averaging 56% over the analyzed period, while the wholesale margin and the producer share are on average 8% and 36% respectively. Regarding the analysis of price transmission, the SVEC model indicated that 1% producer’s prices variation, turn to 0,74% wholesale price’s variation, while 1% wholesale’s prices variation repercussion the retail price in 0,5%. Therefore, prices changes are not completely transmitted to the next stage. Production’s stage is most susceptible to adjustment along the chain, while retail is the most influencer to other stages prices. Result of the asymmetric error correction model (ECM) shows that price transmission farmer to retail is asymmetric. Indicating that increases and decreases in producer prices are not transmitted in the same path by retailers. Such evidence can be explained by high marketing margins at retailer stage, participation in large retail chains that have market power, access to information by being in direct contact with consumers and a high degree organization. Even not producing and not having the product, they are agents whose negotiate through contracts, which incur in less risk.Item A relação entre ciência, tecnologia e inovação e o empreendedorismo de alto crescimento(Universidade Federal de Goiás, 2016-05-18) Condeixa, Gustavo Abrantes; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Borges Junior, Cândido Vieira; http://lattes.cnpq.br/4803860037213326; Borges Junior, Cândido Vieira; Monsueto, Sandro Eduardo; Emmendoerfer, Magnus Luiz; Mesquita, Albenones José deHigh growth is a phenomenon that occurs for a small group of companies and, it is related to fast growth caused by new jobs creation or superior growth compared to other companies. Researchers and public politics makers showing interest for companies with high growth is motivated by the fact that those companies are perceived as important factors for a dynamic economy and, job creation. They are also known for creating and diffusing new technologic knowledge, contributing for regional development. To analyze the relation between science, technology and innovation's regional indicators, as well as the entrepreneurship indicators of high growth in the Brazilian states, the collected data composed a cross-section within the 27 Brazilian federation states, between the years of 2008 and 2012, having its explanatory variables grouped into four indicators of ST&I that corresponds to ST&I infrastructure, ST&I Human Resources, Investment in R&D and Innovation. Stacked data was utilized and the estimated method adopted was the Ordinary Least Squares (OLS).To better adjust the proposed model the dependent variable TEAC general was segregated for the Service, Industry and Commerce sectors.16 logistics regression specifications was studied in reference to the four proposed equations, segregated in function of the four dependent variables mentioned. The results shown in this work demonstrate the existence of a low correlation between ST&I and TEAC general. It also suggests that the activities sector is an important component in relation between ST&I and TEAC, although the ST&I indicators present larger impact for Industry Sector's TEAC. Another significant result was that a better human resources qualification results in better TEAC. To prove the theory, it was verified a strong correlation among people hired with bachelor's degree while a person holding a master or Ph.D. degree didn't present significance to the study.Item Impacto dinâmico da estratégia de marketing em dispositivos móveis no desempenho de uma empresa varejista(Universidade Federal de Goiás, 2018-04-30) Costa, Milena Alves; Almeida, Marcos Inácio de Severo; http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4702085E4; Almeida, Marcos Inácio Severo de; Monsueto, Sandro Eduardo; Coelho, Ricardo Limongi França; Vieira, Valter AfonsoThe aim of this paper was to analyze the impact of the marketing strategy in mobile devices, through promotional and advertising publicity in offers aggregator app and social media, in company performance, which will be represented by the sales revenue, gross profit and number of sales. To achieve this goal, the data was analyzed in 91 days, from October 1st to December 31st of 2017, of a midsize supermarket, its social media and the visualizations of its content in an app. The analyses happened by an autoregressive modeling, method that has as an analyses tool result the generation of the impulse response function, that will provide the strategies elasticity in social media and app in performance. The results are: the visualizations of the app have direct effect on the number of sales, total sales and gross profit of the supermarket. The reach of posts (variable regarding to the social media), had effect only on the app, which demonstrates indirect impact in performance. It can be concluded that the communication channels integration in mobiles devices have a direct and indirect impact on the business performance, being a practicable alternative to the midsize retail companies invest in marketing.Item Avaliação de impacto do projeto Escola Estadual de Tempo Integral em Goiás(Universidade Federal de Goiás, 2017-07-04) Costa, Rafael dos Reis; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Najberg, Estela; Cardoso, Larissa BarbosaThe State School Program of Full Time, started in 2006 in the state of Goiás. It have 135 schools attended in 2013. This program offers cultural and sports activities, besides school reinforcement. The study intends to evaluate the project impacts on the academic performance in portuguese language and math of the 5th and 9th graders with data from the Brazil Proof (Prova Brasil) of 2013. To achieve this goal was used the method of propensity score matching. The results found point to non-significant effects in mathematics and portuguese language for the 5th graders. On the other hand, the 9th graders who study in schools that participated in the program before 2013 the effects are positive. Those in schools that started the program in 2013 did not have a significant difference in math, but did a negative and significant performance in comparison with the control group in portuguese language.Item Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders(Universidade Federal de Goiás, 2020-03-10) Couto, Marcia Helena de Andrade; Zanolla, Ercilio; http://lattes.cnpq.br/2535424071298626; Zanolla, Ercilio; Santos, Ariovaldo dos; Machado, Lúcio de SouzaThe objective of this study was to analyse the behaviour of the relevance of the informational content of the distribution of the value of the AVD, according to the interest groups classified in the light of the Stakeholders and Shareholders Theory. The methodology applied was the qualitative and quantitative approach, from 2009 to 2018, in 169 Brazilian companies. The data were organized in a panel, totaling 1,690 observations, and the Ohlson (1995) model of value relevance adjusted according to the survey was used. The Vad variables were classified into VadShare (Shareholders), VadStake (Stakeholders), StakSoc (Social), StakGov (Government) and StakTer (Third Parties) and the research hypotheses based on economic theory. The results showed that Vad provides a more adequate model and has a negative influence on stock prices, confirming the economic theory. The maximization of wealth to shareholders is confirmed in the results of regressions in all interest groups in the distribution of wealth - it was found that the VadShare model is the most appropriate when compared with VadStake, StakSoc, StakGov and StakTer. It was found that the period analyzed, of economic and political crisis, influenced the behavior of the value of the distribution of wealth, the price of shares and the average negative performance. In general, it can be inferred that other factors can impact the stock price. It is important to note that both the discussion of the theory of Shareholders and Stakeholders and the analysis of the empirical evidence may be the awakening of interest in analysis and discussions in academia and greater use and utility of VAD in companies and the market.Item Processo de desenvolvimento de um novo serviço - atividades críticas para o setor de transporte aéreo(Universidade Federal de Goiás, 2015-10-30) Cualheta, Luciana Padovez; Souza, Mauro Caetano de; http://lattes.cnpq.br/1377101375497344; Souza, Mauro Caetano de; Borges Junior, Cândido Vieira; Silva, Isidro AntônioThe air transport sector is highly relevant to the global economy and has grown about six times the global GDP in recent years. Nevertheless, it has not been able to generate the desired profitability, due to high costs and the inability to deliver differentiated services to customers. In this context, innovation in services is a priority. This study aimed to identify what are the main practices in the new service development process (NSDP) for companies in the air transport industry. Several NSDP practices are identified in the literature which make up a conceptual model. By conducting multiple case studies and comparing the results with the literature, ten of those practices are found to be recurrent in the air transport industry. They are: analyzing the external environment, analysis of the financial capacity of the company, the creation of support activities, the new service price definition, employee training, adaptation of the physical structure, the disclosure of the new service, disclosure of the benefits of the new service for the customer, obtaining customer feedback and the comparison of actual costs versus planned costs. Future research should try to understand how and why those activities occur.Item Modelos de regressão bivariada: uma aplicação em equações mincerianas de rendimento(Universidade Federal de Goiás, 2018-02-08) Cunha, Danúbia Rodrigues da; Santos, Helton Saulo Bezerra dos; http://lattes.cnpq.br/8716845051198548; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Casari, Priscila; Diaz, Mário Ernesto PiscoyaIn this work, bivariate regression models based on the bivariate normal, t and Birnbaum-Saunders distributions are used to analyze labor market data. In special, the objective is to model the dependent variable of the Mincerian earnings equation separately, namely, the variable hourly earnings (which is obtained by dividing gross monthly earnings by hours worked) is modeled in two parts, earnings and hours worked. The bivariate regression models are used to model these two parts in order to try to capture the correlation between them and the different effects, that is, remuneration or premium for labor effort, and the labor supply or the time that the worker offers to the market. In order to accomplish this, data from the Brazilian National Household Sample Survey (PNAD) for the years 2013, 2014 and 2015 are used. The parameters of the models are estimated using the maximum likelihood method. The results show that the bivariate regression model based on the bivariate t distribution has the best fit for the data, and that the presence of correlation between earnings and hours worked indicates that the bivariate model is more adequate than the univariate model.Item Análise da retenção de caixa e alavancagem financeira como recursos complementares ou substitutos nas empresas brasileiras de capital aberto(Universidade Federal de Goiás, 2018-02-20) Ferreira , Marília Paranaíba; Zanolla, Ercilio; http://lattes.cnpq.br/2535424071298626; Zanolla, Ercilio; Machado, Michele Rílany Rodrigues; Silva, César Augusto TibúrcioThis research investigated whether Brazilian publicly traded companies classified as financially restricted and unrestricted used cash holdings and financial leverage in a complementary or substitutive way, and if the financially restricted companies kept more cash than the unrestricted ones in the period between January 2010 and December 2016. The data were collected quarterly on the basis of Economatica® and the principal components factorial analysis technique was adopted to classify the companies in restricted and unrestricted. The sample with 108 companies, 55 restricted and 53 unrestricted, was analyzed through multiple regressions with unbalanced panel data and the results indicated that 1) in financially restricted companies, cash holdings and financial leverage are complementary sources of financing; 2) cash holdings and financial leverage are sources of substitute financing in financially unrestricted companies; and 3) financially restricted Brazilian companies retained, on average, more cash than unrestricted ones. The theoretical contribution of this study was the construction of a different perspective of the Trade-Off and Pecking Order theories, in the sense that the first treats the resources as complementary and the second as substitutes, and the empirical was the choice of the method used to segregate the companies in financially restricted and unrestricted.