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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to address the topic of data analysis, providing a comprehensive overview of the concept, techniques, and methods of utilization, as well as examples of possible applications. Although the field of Data Science is relevant to companies and businesses of all sizes, this article will focus its efforts on highlighting the specific importance and relevance of this discipline for small businesses. In this regard, an accessible and easily understandable language will be explored, with the intention of simplifying the methods of application and facilitating the assimilation of this knowledge by entrepreneurs and managers of small businesses. Practical examples of how data analysis can be implemented in different areas such as marketing, sales, operations, and strategic decision-making will be addressed. Additionally, the direct and indirect benefits that small businesses can obtain by adopting a data-driven approach will be discussed. [ABSTRACT FROM AUTHOR]

Purpose: This article aimed to investigate the relationship between aspects of the target costing process and business size, in the context of companies in the clothing sector in the industrial hub of Santa Cruz do Capibaribe-PE. Methodology: The study was carried out through an exploratory, descriptive and quantitative research, with the sending of a structured questionnaire to the 110 clothing industries registered in the database of the Federation of Industries of the State of Pernambuco (FIEPE), achieving a rate of response of 21.82%. To analyze the relationships, the Kruskall-Wallis non-parametric statistical test was used, considering a significance level in the order of 95% (p=0.05). Results: Based on the methodological aspects used, the main results of the research allowed us to conclude that the use of aspects related to the planning phase of the target costing process is influenced by the size of the analyzed companies. On the other hand, the use of aspects of the design phase and the production phase was not influenced by business size. Contributions of the Study: This study contributes to the specialized literature on management accounting, especially in the Brazilian context, since target costing is still an artifact little explored in national publications. Another contribution to the literature concerns the method used, which permeated a quantitative approach, whereas most research that addresses target costing is developed through case studies. Furthermore, the research also contributes to the analyzed companies, presenting them with a useful management artifact in competitive environments, which can influence their adoption. [ABSTRACT FROM AUTHOR]

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Companies deal with increasing pressure from multiple stakeholders to report not only their sustainable practices, but also their extended supply chain sustainability (SCS). However, the literature has paid less attention to how stakeholder pressures are shaped in the Global South characterized by institutional voids related to contracting, outsourcing, and weak legislation enforcement. This study maps which stakeholder pressures are associated with SCS reporting analyzing an unbalanced panel data of 220 corporate sustainability reports from 2016 to 2018 by Brazilian listed companies. Results show that long-term oriented shareholders and creditors, company size, and adoption of GRI guidelines are all associated with higher levels of SCS reporting, while public and regulatory pressures are not, offering support to the institutional voids rationale. In the absence or weakness of regulatory pressures, long-term funding sources and access to resources seem to step-in as associated drivers of SCS reporting. [ABSTRACT FROM AUTHOR]

This article approaches the mortality of micro and small Brazilian companies at the national and state levels (Maranhão), with the objective of exposing the relevance of MSE's in the market scenario and presenting the possible causes of the mortality of these companies considering the aspects that revolve around the implementation of MSE's and also present the concepts and characteristics of this business size The research problem raised is: What are the main reasons for the mortality rate of micro and small companies? The study was carried out in a qualitative, exploratory way, based on a literature review. As a result, it became evident that issues such as lack of planning, knowledge and resources are the main elements that contribute to the mortality of these companies. [ABSTRACT FROM AUTHOR]

Copyright of GVcasos: Revista Brasileira de Casos de Ensino em Administração is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The transformations that have taken place in the financial market from the perspective of the New Institutional Economy are plausible to explain the formation of governance structures, which interfere in the management of organizations and their decision-making, including in relation to the dividend policy. Therefore, this work analyzed the impact of corporate governance on the distribution of dividends of non-financial Brazilian companies listed in B3, considering the period from 2010 to 2018. A multiple linear regression was used, whose coefficients were estimated by the GMM and with panel data. The results show that smaller companies that have a greater concentration of ownership in a single shareholder or in the three largest shareholders tend to have a greater distribution of dividends. The article contributes by considering three corporate governance proxies, company size and endogeneity among the study variables. [ABSTRACT FROM AUTHOR]

The objective of the study is to verify if there is an association between the performance in Corporate Social Responsibility (CSR) and the risk of fraud in publicly traded Brazilian companies. For this purpose, social and environmental performance data from Thomson Reuters Eikon and a bankruptcy prediction model were used to identify the risk of fraud, as well as control variables related to corporate governance issues that could affect the risk of fraud. The study variables were tested using a quantile regression model. The corporate governance variables, size and independence of the board of directors and audit fees, had a negative relationship with the risk of fraud, while the size of the company and the size of the audit committee had a positive relationship with the risk of fraud. Environmental and social performance is negatively related to the risk of fraud, especially when the risk of fraud is greater, indicating an alignment with the ethical perspective of CSR as opposed to the opportunistic perspective. The main contribution of the study is to identify whether CSR is related to fraud risk. Considering the negative impacts resulting from fraud, this discussion is important for organizations, investors and society. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Producao Online is the property of Associacao Brasileira de Engenharia de Producao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: To analyze what are the determining criteria for multilatinas to leave their country of origin and settle in another specific country. Method: The probit technique applied to panel data was applied, as it is a method that allows the dependent variable to be represented by a dummy with regressors varying between individuals and the period. Main Results: The results found demonstrate that the macroeconomic variables of the countries of origin of the multilatinas were not significant for determining the location, but the world GDP, the characteristics of the firm, as well as mergers and acquisitions, were determinant and statistically significant for the location of multilatinas. This demonstrates that internationalization is highly related to the size of the firm, as well as its experience. In other words, the larger the firm, the more resources it will have to invest in new countries. Relevance / Originality: The study on multilatine companies has started to gain academic relevance in recent years (AGUILERA et al., 2017). This fact is justified, because few companies in Latin America are among the largest or most valuable companies in the world. Theoretical / Methodological Contributions: This study aims to expand the literature on multilatine companies by providing evidence on which factors contribute to the internationalization process of these companies. [ABSTRACT FROM AUTHOR]

Purpose: the objective of this study was to analyze innovation in Brazilian organizations when enabled through SIS, in the strategy-as-practice approach, on the influence of moderating environmental dynamism. Methods: we performed structural equation modeling using the statistical technique of partial least squares path modeling (PLS-PM) and post hoc analysis to identify unobserved heterogeneity, with a sample of 256 Brazilian companies from different sectors. Results: the results revealed that the SIS had a strong and significant influence on the innovation of exploitation and exploration. The environmental uncertainty of dynamism moderation was not present in the relationship between SIS and the innovation of exploitation. However, SIS showed a strong and significant influence on innovation of exploration in high levels of dynamism. The existence of unobserved heterogeneity was identified for two segments of the sample, demonstrating a strong path effect between SIS and innovation of exploration and exploitation on the high presence of dynamism in service companies with a size greater than 500 employees. Conclusions: the study contributed to the extension of the strategy-as-practice and innovation literature, by identifying SIS as an alternative in the planning process to enable innovation in the organization, in environments with a high rate of change and unpredictability. [ABSTRACT FROM AUTHOR]

The furniture industry is a highly significant and traditional transformation industry with a retrieval of prime matter from the environment, with timber and its derivates as its main sources, producing high rates of waste. The western mesoregion of the state of Santa Catarina, Brazil, has the greatest furniture industries in the state. Current study analyzes practices of environmental responsibility by furniture industries in Chapecó SC Brazil. A mixed research was undertaken through multi-cases and environmental practices by 8 out of 13 industries were evaluation by two theoretical models: the first was proposed by Jabbour and Santos (2006) who identify the level of integration of environmental practices; the second was proposed by North (1992) evaluating the firms' stance with regard to the environment. Results show that practices by the industries were very similar and aim at complying with present legislation. The main practice comprised the separation and final deposition of the wastes. Industries with the best practices are those classified as friendly by North's scale (1992), even though activities are specific and fail to involve organizational areas. It should be highlighted that in current study the size of the industry did not affect the quality of practices since micro-industries showed highly advanced practices when compared to mid-sized ones. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to understand procurement management in the clothing industry in Maringá-PR city. Design/methodology/approach: Descriptive qualitative research was done, considering the theoretical framework, five semi-structured interviews with managers of the clothing industry, and analyzed by qualitative content analysi. Research, Practical & Social implications: The study contributes to the understanding of the purchasing management importance, specifically in the field of clothing industries. It was found that to avoid the lack of raw material resulting from deadline non-compliance for suppliers, safety stocks and advance purchases were observed. Finally, average spending on raw materials compared to total spending was up to 35%. Originality/value: The focus on purchasing management, highlighting its strategic role in organizations, as well as the contribution to efficiency, quality, and logistics, indicates the paper's originality and value. In addition, it is a sector that is considered the second largest in the world, with companies of different sizes that generate and distribute income, jobs and contribute to local economies. [ABSTRACT FROM AUTHOR]

Copyright of Nova Economia is the property of Nova Economia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Exacta is the property of Exacta - Engenharia de Producao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista da Micro e Pequena Empresa is the property of Faculdade Campo Limpo Paulista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Future Studies Research Journal: Trends & Strategies is the property of Future Studies Research Journal: Trends & Strategies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)