complementarily
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Agressividade fiscal em sociedades de economia mista no Brasil
This article examines whether government control of companies is a factor influencing tax aggressiveness, through a comparative analysis of these firms versus privately controlled companies listed on the BM&FBovespa. The analysis covers the period from 2009 through 2013 and aggressiveness is measured by three metrics: effective tax rate (ETR), book-tax difference (BTD) and tax burden disclosed in
... Complementarily, aggressiveness can be present in different forms, according to the level of influence of the private owners in the company’s decisions or the ... -
Smart cities and personal data: balancing innovation, techonlogy and the law
... Complementarily, the Internet of Things Cybersecurity Improvement Act of 2017 41 establishes the obligation to provide an adequate level of security to devices ...
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Stewardship-oriented Culture and Family Firm Performance: A Study on the Moderating Effects in an Emerging Economy.
... 337). Complementarily, Gonzalez-Cruz and Cruz-Ros (2016) propose that "an equal mix of family and nonfamily managers brings all the benefits of low agency costs, high and ...
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A execução orçamentária do ma de 1988 a 2012: Enriquecimento privado e empobrecimento social
Este texto faz um estudo sobre a execução orçamentária do Estado do Maranhão, nas despesas de saúde e educação e nos gastos com o serviço da dívida pública. Nesta direção, mostra a trajetória do endividamento externo e público recente deste Estado e o crescente comprometimento das despesas sociais em favor do pagamento do serviço desta dívida, enquanto os serviços públicos foram transformados em...
... Complementarily reflect on the trajectory of the Federal Government's spending in relation to the service of the Brazilian public debt. In the closing remarks ... -
Identity in Family Firms: A Theoretical Analysis of Incentives and Contracts.
... (2001) and Gomez-Mejia et al. (2001) ... Complementarily, Cruz, Gomez-Mejia and Becerra (2010) reasoned that agency relationships in family firms involve parties that are highly interdependent, work closely ...
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The Influence of the Organizational Life Cycle on the Violation of Financial Covenants.
... Complementarily, this study analyzes the relationship between the life phases and the management of indicators present in debt contracts by investigating the ...
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Identity in Family Firms: A Theoretical Analysis of Incentives and Contracts
We developed a principal-agent model that coherently and parsimoniously explains previous findings from research on executive compensation in family firms. We introduce organizational identification in the model in order to capture the effect of family firms’ distinctive characteristics on the agent’s behavior. After describing the optimal incentive contract under moral hazard, we show that the...
... Complementarily, studies on executive compensation in family firms found out that family CEOs’ compensation levels are lower and they receive less incentive-based ... -
Eco-efficiency in bidding processes to purchase everyday supplies for the brazilian federal administration
Environmental sustainability in the Government’s daily self-management should be the subject of efficient public policies, especially in the management of public assets. In this sense, and through the deductive methodology, the article focuses on the analysis of the operation and management of public administration in dealing with the purchase of everyday equipment, in order to watch out the...
... At the same time, internal and external management control activities have to be mainly educational and only complementarily punitive ... Finally, efficiency in public policy has to allow for the flow of ideas, self evaluations and good practices so that there is ... -
Global environmental governance as a regulatory and guarantee criterion for environmental justice
This article deals with the theme of Global Environmental Governance for the achievement of Environmental Justice. Its general objective is to analyze the former, in its public, business and civil society spheres, for the regulation and guarantee of the latter. At the end, it makes the observation that Environmental Justice, as a common humanitarian problem, is the main objective of Global...
... Complementarily in its dichotomy, Environmental Injustice could be understood as “[ ... ] o mecanismo pelo qual sociedades desiguais destinam a maior carga dos danos ... -
Precedents of the compulsive use of a credit card: an analysis of university students' buying behavior.
... It should be complementarily emphasized that anxiety can be considered as an internal driving factor of individuals who buy uncontrolledly (Matos & Bonfanti, 2016) ... The study ...
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Relationships and partnerships in small companies: strengthening the business through external agents.
... Their study showed that companies with large investments in internal R&D tend to use external R&D complementarily, while companies that invest less in this type of knowledge tend to replace it with external R&D ... The companies studied demonstrated learning ...
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Co-evolution of industry strategies and government policies: The case of the Brazilian Automotive Industry.
... Complementarily, some rules of the game are more flexible and circumstantial as they can be granted or suspended at any time. Thus, they are more susceptible to ...
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Cooperative Behavior and Knowledge Sharing: Interaction of Risk Management.
... Complementarily, it analyzes the interaction of risk management in the relationship between cooperative behavior and knowledge sharing ... The investigation of ...
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Government blocks R$7.6bn in rapporteur’s amendments in 2022
... Getulio Vargass Brazilian Institute of Economics (Ibre-FGV), says this is just one of the problems involving RP9s."What needs to be complementarily attacked is the amount involved. It is an amount that makes no sense, an aberration," he says, stating that federal investments need to have a ...
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Organizing in the Shadow of Donors: How Donations Market Regulates the Governance Practices of Sponsored Projects in Non-Governmental Organizations.
... Between September 2016 and March 2017, 52 documents (contracts and public calls for tenders) of 26 organizations were consulted. Complementarily, 16 interviews of approximately 50 minutes were conducted by telephone (nine), in person (three), by Skype (two) and by e-mail (two). Executive ...
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On the Dynamics of Entrepreneurial Ecosystems: A Comparative Assessment of Green and 'Traditional' Knowledge-Intensive Entrepreneurship.
... Complementarily, distinct ecosystem profiles have been observed, thus outlining that these productive structures may not be effectively represented by isomorphic ...
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Job autonomy, unscripted agility and ambidextrous innovation: analysis of Brazilian startups in times of the Covid-19 pandemic.
... structural equation modeling (PLS-SEM) was used to analyze the data, and fuzzy-set qualitative comparative analysis (fsQCA) was used complementarily. The results indicated that unscripted agility has a mediating role in the association of job autonomy and ambidextrous innovation. Furthermore, the ...
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Contributions of action research and use of active methodological approaches for the construction of a discipline in management.
... 447). Tripp (2005, p. 447) defines the action research complementarily and legitimately as a "type of investigation by using well-established research techniques to inform the action to be taken in order to improve the ...
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Dynamic Capabilities for Accreditation: Evidence in the Healthcare Sector.
... The number of interviewees was also justified by the theoretical saturation of the data ... Complementarily, we used direct observation and document analysis techniques. The former technique was applied in visitations to sectors of the surveyed hospital, ...
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Performance Measurement System, Organizational Learning, and Creativity.
... effects and moderating effects), check the possible influence of the control variables, and analyze the specific indirect effects complementarily ... ANALYSIS AND DISCUSSION OF THE RESULTS Statistical analysis ... Assessment of the measurement model ... The first step seeks to identify the ...
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Gender diversity, governance and dividend policy in Brazil.
... Complementarily, Chen, Leung & Goergen (2017) investigating the North American scenario between 1997 to 2011 affirm that gender diversity in the BD increases ...
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Learning from Sociability-Intensive Organizations: An Ethnographic Study in a Coffee Organization.
... Then, at home, she rewrote the notes in a diary format ... Complementarily to the observation techniques, Anna conducted in-depth interviews with all the employees and the owner of the organization. In addition, four regular ...
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The exercise of female sexuality between fantasy and discourse in the consumption of online pornography.
... Complementarily, it is possible to affirm that the consumption of online pornography is seen as an important social "operator," that is, the consumption of ...
- Commitment to Work and its Relationship with Organizational Culture Mediated by Satisfaction/Comprometimento no trabalho e sua relacao com a cultura organizacional mediada pela satisfacao/El compromiso en el trabajo y su relacion con la cultura organizacional mediada por la satisfaccion.
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Percepções do Assédio Moral Corporativo
Esta pesquisa foi instigada pela seguinte questão problematizante: de que maneira as pessoas percebem o assédio moral nas organizações? Complementarmente: qual a repercussão social do fenômeno? Assim, movida por essas reflexões, objetivou-se discutir a percepção da sociedade acerca do fenômeno do assédio moral no ambiente corporativo, a partir da análise de literatura e da pesquisa de campo...
... This research was instigated by the following problematizing question: How do people perceive bullying in organizations? Complementarily: what is the social repercussion of the phenomenon? Thus, based on these reflections, the objective was to discuss the society perception about the ...