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Volume 49 Number 2 Year 2014

16 articles in this issue 

Adriana Bruscato Bortoluzzo, Andrea Maria Accioly Fonseca Minardi, Bruno Caio Fernando Passos

This work analyzes whether the relationship between risk and returns predicted by the Capital Asset Pricing Model (CAPM) is valid in the Brazilian stock market. The analysis is based on discrete wavelet decomposition on different time scales. This techniq... see more

Pags. 240 - 250  

Moisés Ferreira da Cunha, Eliseu Martins, Alexandre Assaf Neto

The objective of the survey is to investigate and evaluate whether the projections of economic-financial performance done by Brazilian companies in valuation reports, are, on average, cohesive throughout time. A collection of 10 variables was established,... see more

Pags. 251 - 266  

Márcia Zanievicz da Silva, Jorge Eduardo Scarpin, Welington Rocha, Daniela Di Domenico

This study aimed to investigate the contingent factors that were present and that may have influenced the decision to change the costing system in a wheat milling company. The Case Study is operationalized through documents research and structured and uns... see more

Pags. 267 - 279  

Priscila Borin de Oliveira Claro, Danny Pimentel Claro

The objective of this paper is to assess the long term impact of sustainability investments in the companies' performance. Two hypotheses are developed based on literature. First, companies that strategically invest in social and environmental projects pe... see more

Pags. 291 - 306  

Allexandre Nishioka Teodoro, Érico Przeybilovicz, Maria Alexandra Cunha

This paper is focused on what is advocated by Information Technology Governance (ITG) and what is actually implemented in organizations. The Social Representation Theory (SRT) is applied to verify the representations of ITG, because, according to this the... see more

Pags. 307 - 321  

Igor Bernardi Sonza, Gilberto de Oliveira Kloeckner

The article aims to analyze the influence of ownership structure in the efficiency of publicly traded companies in Brazil, where is identified a higher concentration of stocks in the hands of a small group of people. The study combines static optimization... see more

Pags. 322 - 338  

Debora Bobsin, Norberto Hoppen

The use of virtual social networks results in changes in the interactions and in the communication process among individuals and groups. However, the way in which such networks have been adopted and are used by organizations has been studied in a lesser e... see more

Pags. 339 - 352  

Luis Felipe Dantas Gutman, Luiz Antonio Joia, Valter Assis Moreno Jr

This research aims at investigating the antecedents of stock markets investors' intention to use home broker web-based systems. Based on a review of the literature on information systems adoption models, diffusion of innovation theory, trust in virtual en... see more

Pags. 353 - 368  

Emerson Antonio Maccari, Martinho Isnard Ribeiro de Almeida, Edson Luiz Riccio, Thomas Brashear Alejandro

The Brazilian evaluation system of graduate programs has been improving since 1976 and it is considered one of the most efficient and modern in the world. The goal of this paper is to propose a management model of graduate programs in business field based... see more

Pags. 369 - 383  

Gabriela Gonçalves Silveira Fiates, Fernando A. Ribeiro Serra, Cristina Martins

There is a growing pressure for the publishing of articles in renowned periodicals. We reinforce that articles published in this kind of journals are becoming more empirical and are progressively using more sophisticated statistical techniques. This deman... see more

Pags. 384 - 398  

Eduardo Pinto Vilas Boas, Silvio Aparecido dos Santos

In this article, the objective was to identify which are the business management practices that foster, gives incentive and support the corporate entrepreneurship used by companies operating in Brazil. For this purpose, it was sought to understand how the... see more

Pags. 399 - 414  

Thiago Cavalcante Nascimento, Manoel Veras de Sousa Neto, Cláudia Maria Milito, Paulo César Medeiros de Oliveira Júnior

This paper aims to identify the factors that contribute to the growth of maturity in project management in public organizations. It argues that project management is critical to improve organizational performance, alignment of organizational activities wi... see more

Pags. 415 - 428  

Mariana Mayumi Pereira de Souza, Ivana Benevides Dutra Murta, Alexandre de Pádua Carrieri, Alexandre Santos Pinheiro

This paper aims at presenting an investigation about inter-relationships between religious, economical and political practices performed by the Catholic Church during the celebration of Jubileu do Bom Jesus, held in Congonhas do Campo city. We intended to... see more

Pags. 429 - 440