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Article
Publication date: 30 August 2021

Lucas Rodrigues, Luciano Rodrigues and Mirian Rumenos Piedade Bacchi

Fuel demand forecast is a fundamental tool to guide private planning actions and public policies aim to guarantee energy supply. This paper aims to evaluate different forecasting…

218

Abstract

Purpose

Fuel demand forecast is a fundamental tool to guide private planning actions and public policies aim to guarantee energy supply. This paper aims to evaluate different forecasting methods to project the consumption of light fuels in Brazil (fuel used by vehicles with internal combustion engine).

Design/methodology/approach

Eight different methods were implemented, besides of ensemble learning technics that combine the different models. The evaluation was carried out based on the forecast error for a forecast horizon of 3, 6 and 12 months.

Findings

The statistical tests performed indicated the superiority of the evaluated models compared to a naive forecasting method. As the forecast horizon increase, the heterogeneity between the accuracy of the models becomes evident and the classification by performance becomes easier. Furthermore, for 12 months forecast, it was found methods that outperform, with statistical significance, the SARIMA method, that is widely used. Even with an unprecedented event, such as the COVID-19 crisis, the results proved to be robust.

Practical implications

Some regulation instruments in Brazilian fuel market requires the forecast of light fuel consumption to better deal with supply and environment issues. In that context, the level of accuracy reached allows the use of these models as tools to assist public and private agents that operate in this market.

Originality/value

The study seeks to fill a gap in the literature on the Brazilian light fuel market. In addition, the methodological strategy adopted assesses projection models from different areas of knowledge using a robust evaluation procedure.

Available. Open Access. Open Access
Article
Publication date: 30 December 2020

Fábio Luís Falchi de Magalhães, Marcos Antonio Gaspar, Edimara Mezzomo Luciano and Domingos Márcio Rodrigues Napolitano

investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to…

1505

Abstract

Purpose

investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to researchers familiar with the matter.

Design/methodology/approach

By means of a qualitative and quantitative research of exploratory-descriptive approach, the Delphi method was applied using a questionnaire supported by content analysis.

Findings

ITG is an increasingly interdisciplinary research field, with significant help from other fields of knowledge, such as administration, computer science and engineering. The main means of ITG publication are periodicals (MISQ, JMIS, JISTEM RESI), scientific events (AMCIS, ECIS, HICSS, EnANPAD, CONTECSI) and researchers, such as Peter Weill and Edimara Mezzomo Luciano. Best practice models are the most significant theoretical frameworks, and the main trend of research are on emerging technologies such as cloud computing and Internet of things (IoT) in the context of ITG.

Research limitations/implications

To the unavailability of some researchers to participate in the second phase of the Delphi research performed, as well as the non-completion of a third Delphi round. Likewise, the “Block B (open answer questions)” it was not contemplated in the second phase for a new collection of answers, which could partially change the results presented here.

Practical implications

The results show important insights for ITG researchers that can allow new researches about its applications, jointly reflecting on relevant aspects for the advancement of this research field.

Social implications

There are several research contributions to broaden the discussion and the evolution of this new scientific field in Brazil and that can be grouped for each set of stakeholders: academia and related researchers; the practicing community of business managers and private and public organizations; the academic legitimizing bodies; the non-academic legitimating bodies and researchers from other areas of knowledge.

Originality/value

ITG is a concept that emerged as part of corporate governance (CG), which has evolved as an emerging theme and is expanding in the international academic arena. However, the current stage of legitimation, theorization and trends of ITG in the Brazilian researches are lacked greater understanding, in order to provide better targeting for new researches.

Details

Revista de Gestão, vol. 28 no. 1
Type: Research Article
ISSN: 1809-2276

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Article
Publication date: 17 February 2021

Francisco Elder Escossio de Barros, Ruan Carlos dos Santos, Lidinei Eder Orso and Antonia Márcia Rodrigues Sousa

From the agency theory’s point of view, this paper aims to analyze corporate governance mechanisms about the characteristics of the companies quoted in the segments Bovespa Mais…

1683

Abstract

Purpose

From the agency theory’s point of view, this paper aims to analyze corporate governance mechanisms about the characteristics of the companies quoted in the segments Bovespa Mais and Bovespa Mais 2 and their influence on the creation of value in preparation for the opening of the initial public offering (IPO).

Design/methodology/approach

A quantitative approach was adopted to achieve the proposed objective using the panel data with fixed effects and secondary data collected on the Comissão de Valores Mobiliários website, using statistical software Stata® 13.0 for statistical tests. The population comprises non-financial companies belonging to the Bovespa Mais and Bovespa Mais Level 2 groups, as the survey sample took into account the period of adhesion of the companies, totaled in 15 companies, which cover the period from 2008 to 2019. The selected variables correspond to the ownership structure’s characteristics, then the board’s composition and the fiscal council as the body responsible for supervising the administrators’ acts.

Findings

The main results indicate that the number of independent members on the board of directors and the supervisory board’s participation positively influence market performance. However, it also reveals that the concentration of ownership brings fundraising for other companies’ acquisitions, risk reduction concerning information asymmetry between investing powers.

Research limitations/implications

The main results indicate that the number of independent members on the board of directors and the supervisory board’s participation positively influence market performance. Despite this, it also reveals that the concentration of ownership brings fundraising for other companies’ acquisitions, risk reduction concerning information asymmetry between investing powers.

Practical implications

This paper advances a comparative institutional perspective to explain capital market choice by firms making an IPO in a foreign market. This paper finds that internal governance characteristics (founder-chief executive officer, executive incentives and board independence) and external network characteristics (prestigious underwriters, degree of venture capitalist syndication and board interlocks) are significant predictors of foreign capital market choice by foreign IPO firms.

Social implications

While product market choices have been central to strategy formulation for firms in the past, financial markets’ integration makes capital markets an equally crucial strategic decision. This paper advances a comparative institutional perspective to explain capital market choice by firms making an IPO in a foreign market.

Originality/value

This situation generates value to shareholders and is perceived by the market and, ultimately, generates a direct relationship with the market performance of companies. While product market choices have been central to strategy formulation for firms in the past, financial markets’ integration makes capital markets an equally major strategic decision.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 5
Type: Research Article
ISSN: 1472-0701

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Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 8 August 2023

Jaqueline de Souza Brogni, Luciano Torres Tricárico, Pablo Flores Limberger and Thamires Foletto Fiuza

The purpose of this paper is to analyse the relationship between the motivation and satisfaction of visitors, both tourists and residents, of a sacred urban complex located in…

188

Abstract

Purpose

The purpose of this paper is to analyse the relationship between the motivation and satisfaction of visitors, both tourists and residents, of a sacred urban complex located in Santa Catarina, Brazil.

Design/methodology/approach

This descriptive research uses quantitative and survey methods to collect the data. The sample of this study consists of 400 visitors, comprising tourists and residents who were in Vale das Graças, Santa Catarina, Brazil, between August and September 2019. Descriptive statistics and linear regression analysis were used to analyse the data.

Findings

The results of this study showed people who visit the site for reasons of religious belief, cultural pleasure and mental relaxation feel satisfied and emotionally touched by the religious atmosphere. It was also perceived that all dimensions of satisfaction significantly influenced the motivation to visit the Vale da Graça; that is, tourists and residents tend to feel more motivated to visit the Sacred Complex when they are satisfied with the contact with faith provoked by the visit.

Originality/value

This research provides theoretical and managerial contributions. Initially, this study contributes to research related to urban religious tourism and the perception of residents and tourists (visitors) in relation to a sacred complex. In general, this research on the subject investigated only the tourist's perspective. In addition, this study also brings management contributions for the destination administrators by understanding the behaviour of visitors to religious tourist sites located in the urban area of municipalities and giving their opinions on the satisfaction and motivation of aspects related to religious contact to visit such sites, thus helping in the management process of the attraction and surroundings.

Details

International Journal of Tourism Cities, vol. 10 no. 2
Type: Research Article
ISSN: 2056-5607

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Article
Publication date: 1 July 2001

Maria Aparecida Gouvêa, Geraldo Luciano Toledo and Lino Nogueira Rodrigues Filho

In the competitive business environment there is an inherent complexity in the price decisions. Although technical aspects and financial principles bring many contributions in…

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Abstract

In the competitive business environment there is an inherent complexity in the price decisions. Although technical aspects and financial principles bring many contributions in clarifying those decisions, they are not enough to solve the pricing question. The typical business environment in the new millennium has driven the companies to adopt a competitive positioning according to new tendencies, events and demands in the marketplace. In this sense, the Brazilian State Postal Service Company, ECT, is intending to adjust its pricing policy and, in addition to these issues, decided to study the opinion of its customers in the business market segment. Although the perceived value for the companies that use the various services incorporates many attributes, this study focuses on the relation between price and delivery time according to a sample of 1,520 users. Many strategic actions might be adopted as a consequence of the findings of this study.

Details

Marketing Intelligence & Planning, vol. 19 no. 4
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 10 August 2022

Odirlei Antonio Magnagnagno, Edimara M. Luciano and Guilherme Wiedenhöft

This study investigates the corruption practices from a behavioral perspective, and aims to verify the impact of health Management Information System (MIS) institutionalization on…

468

Abstract

Purpose

This study investigates the corruption practices from a behavioral perspective, and aims to verify the impact of health Management Information System (MIS) institutionalization on corruption vulnerabilities and the intention to commit corruption. The studied vulnerabilities are related to management: lack of internal control, accountability, transparency and disburdened administration. This study was conducted in the Brazilian public health system.

Design/methodology/approach

A research model and instrument were created based on the literature. The model was later tested using the partial least squares technique. A survey of 355 valid responses followed a pilot test with 87 ones. The respondents were civil servants of the Brazilian public health system.

Findings

Seven of the eight hypotheses were confirmed, supporting the main hypothesis that MIS institutionalization impacts individuals’ behavior by reducing their intention to commit corruption. Institutionalized health MIS improves public management, enabling the prevention of favoritism when awarding service provision contracts, undue payments to corrupt employees and waste of medical and hospital supplies.

Originality/value

This research adds to the knowledge on corruption from an individual’s behavior perspective influenced by MIS institutionalization in a Latin American perspective. Corruption is a social and cultural-based phenomenon, which reinforces the importance of understanding the effect of Information Systems institutionalization on corruption vulnerabilities in this context. A research model and instrument were created and validated, confirming corruption vulnerabilities that influence behavior. The intention to commit corruption is reduced when mediated by institutionalized MIS. Consequently, the focus must be shifted from moral beliefs to creating and strengthening organizational capacity to systematically identify and reduce vulnerabilities and deter misbehavior and wrongdoings.

Details

Transforming Government: People, Process and Policy, vol. 16 no. 4
Type: Research Article
ISSN: 1750-6166

Keywords

Available. Content available
Article
Publication date: 16 September 2022

Denise Linda Parris and Francisco Guzmán

This paper aims to critically review the most cited literature published from 2000 to 2020 in 24 top-ranked marketing journals on the three most studied branding concepts of the…

19967

Abstract

Purpose

This paper aims to critically review the most cited literature published from 2000 to 2020 in 24 top-ranked marketing journals on the three most studied branding concepts of the 21st century – brand equity, brand loyalty and brand image – to explore how in these papers they have been defined, measured and examined, and propose how they should move forward in an era where brands are expected to be “socially and socio-politically conscious.”

Design/methodology/approach

For each concept a systematic literature review is conducted. In doing so, the definitions, antecedents, outcomes and measures for each concept were accessed and synthesized.

Findings

The systematic literature reviews provide a “state-of-the-art” snapshot of each concept and collectively demonstrate there is no consensus on the independence and interdependence of these dynamic multidimensional concepts. Based on the recommended process in the measurement literature, an evolved definition of each concept is proposed. In addition to the corresponding research directions presented in the moving forward sections of each systematic literature review, common research avenues emerged.

Originality/value

This paper acknowledges these three branding concepts as dynamic (i.e. evolving over time), systemically reviews and synthesizes the extant literature, and provides a path forward to defining, measuring and exploring brand equity, brand loyalty and brand image in the present era where brands are expected to be socially and socio-politically conscious with responsibilities to the planet, people and profit.

Details

Journal of Product & Brand Management, vol. 32 no. 2
Type: Research Article
ISSN: 1061-0421

Keywords

Available. Open Access. Open Access

Abstract

Details

EconomiA, vol. 25 no. 2
Type: Research Article
ISSN: 1517-7580

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Article
Publication date: 20 August 2020

Alan Tadeu de Moraes, Luciano Ferreira da Silva and Paulo Sergio Gonçalves de Oliveira

This study aims to systematize the acquisition phase of absorptive capacity microprocesses that contribute to project management (PM) knowledge identification.

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Abstract

Purpose

This study aims to systematize the acquisition phase of absorptive capacity microprocesses that contribute to project management (PM) knowledge identification.

Design/methodology/approach

An exploratory and descriptive qualitative research was adopted. The first stage consisted of building the conceptual framework based on four systematic-literature-reviews. The data collection process in the second phase involved in-depth interviews, which are adequate to understand the interviewee’s reality. The sample composition consisted of 15 respondents who are PM professionals with an average of 15 years of experience. Each interviewee was chosen based on their expertise and ability to transmit the entire management process of several projects. The data were analyzed using the Atlas. Tecnology information software following the grounded theory technique with three coding cycles: open, axial and selective.

Findings

Based on the results, the authors organized the microprocesses into three groups: events, social interaction and the use of tools and techniques.

Research limitations/implications

The primary limitation of the study was the number of respondents. Future studies will be able to identify other microprocesses and evaluate their role in the knowledge identification process.

Practical implications

This study presents a systematization of microprocesses in knowledge identification, as it occurs in the context of PM. Based on the results of this study, organizations will be able to choose the microprocesses that best fit their operations and activities according to the complexity, innovation and/or criticality of their projects.

Originality/value

The systematic literature review revealed a gap in the knowledge identification phase of knowledge management as it pertains to PM. Thus, this study presents a systematization of how knowledge identification occurs in the context of PM.

Details

Journal of Knowledge Management, vol. 24 no. 9
Type: Research Article
ISSN: 1367-3270

Keywords

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