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This paper analyzes the relation between intangible resources and performance in upscale restaurants. Therefore, the Intangible Resources Scale (ERINT) is proposed to measure reputation, relational resource and human resource. Sixty-five restaurant managers in Brazil responded to the survey. The proposed scale proved to be adequate for analysis of intangible resources in restaurants and allowed us to verify that human resources improve performance in restaurants. It is concluded that ERINT is relevant in the measurement of intangible resources, especially in the services segment. And for high performance, upscales restaurants should invest in the development of personal skills. [ABSTRACT FROM AUTHOR]

Purpose: This study aimed to analyze the financial efficiency of electrification cooperatives located in southern Brazil, from 2012 to 2016. Methodology: The research is characterized as the descriptive, survey, a documentary with a quantitative approach through mathematical modeling of Data Envelopment Analysis (DEA). Results: The research results showed that, on average, the electrification cooperatives had an efficiency level above 0.94 in the period investigated. The DEA technique presented the need to reduce the following inputs: operating expenses, noncurrent assets, electricity consumption, amount of electricity purchased, number of employees. On the other hand, indicated the need for increased billing products and quantity of consumers. Given the results it can be concluded that of the 27 cooperatives surveyed, 13 (48%) of them had maximum efficiency levels (1.00). From these results, it can be inferred that managerial actions are necessary to achieve financial efficiency in inefficient cooperatives, as financial sustainability is one of the important pillars for the continuity of public service distribution, organizational sustainability, and development. socioeconomic. The results show that DEA is an important managerial instrument for performance evaluation, as it shows the efficiency level of operations and points out the managerial actions that are necessary to improve organizational performance. Contribution: As a theoretical contribution, the research shows the applicability of the Data Envelopment Analysis technique for analysis of the financial efficiency of cooperatives, as an instrument of multicriteria evaluation of organizational performance. In practical terms, this research provides subsidies to the management of electrification cooperatives, recommending that they pay more attention to management actions to achieve financial efficiency. [ABSTRACT FROM AUTHOR]

Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE 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 RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE 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 Dimensión Empresarial is the property of Universidad Autonoma del Caribe, Departamento del Atlantico 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.)

Purpose: The study aims to explore and describe the mediation of green marketing in the relationship between supply chain management and corporate performance. Originality/gap/relevance/implications: The prior intention was to fill an epistemological gap about green marketing. The presence of green marketing in regression decreases the magnitude of the relationship between supply chain management and performance in Brazilian construction companies. Key methodological aspects: The study was carried out using quantitative method with exploratory and descriptive purposes. An exploratory research was conducted through in-depth interviews with ten managers working in the construction business. A descriptive survey involved the application of a questionnaire answered by a sample of 133 respondents. Data was analyzed using descriptive statistics, linear regression and structural equation modeling. Summary of key results: Data showed that green marketing mediates, in part, the relationship between supply chain management and corporate performance. Key considerations/conclusions: As theoretical implications, the study reinforces positive correlations between the constructs used in the surveyed sector. It resorted to models previously developed that, combined, could be reproduced or falsified, in order to obtain, finally, convergent measurement models. As a practical application, it identified the involvement of employees in environmental issues, missions and visions with explicit statements on energy and water saving and green marketing initiatives to improve the corporate image, such as obtaining environmental certifications. In conclusion, it appears that the civil construction companies have room to improve the communication and image to stimulate both the supply and consumption of green products. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Informação Contábil is the property of Revista de Informacao Contabil 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 e Organizações is the property of Revista de Contabilidade e Organizacoes 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 REGE Revista de Gestão is the property of Emerald Publishing Limited 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 paper aimed to investigate the influence organizational values at bank branches have on bank branch performance. The research was undertaken at branches of a Brazilian publicly held bank. The questionnaire called Inventário de Perfis de Valores Organizacionais (IPVO, or Inventory of Organizational Values Profiles) was adapted to measure the organizational values of bank branches. Bank branch performance was measured objectively, using the percentage of goals accomplished during the year 2009. The sample is non-probabilistic and is formed by 271 bank branches and the data about the organizational values of bank branches was provided by 720 respondents. Data analysis revealed that the organizational values of bank branches are organized into four factors: respect for stakeholders, employee entertainment, competent performance, and prestige. Prestige is positively correlated with bank branch performance, and respect for stakeholders and employee entertainment are negatively correlated with the dependent variable. The multiple regression analysis yielded an equation that accounts for 9.5% of the variance in performance and contains two factors as independent variables which positively influence bank branch performance: prestige and competent performance. The results showed that organizational values are one of the variables that can impact bank branch performance. [ABSTRACT FROM AUTHOR]

This study aims to identify how learning orientation (LO) and market orientation (MO) influence the performance of enterprises in the central region of the state of Rio Grande do Sul (RS), Brazil. The method used involved a survey of 123 companies in central RS. The instrument for data collection was developed using the LO scale (Sinkula, Baker, & Noordewier, 1997), the MARKOR scale (Kohli, Jaworski, & Kumar, 1993) and items for evaluation of organizational performance proposed by Narver and Slater (1990) and Baker and Sinkula (1999). The results suggest that MO has a significant positive influence on the organizational performance of the companies surveyed. It was also noted that the MO significantly influences organizational performance when mediated by the LO, just as the LO has a significant influence on organizational performance when mediated by MO. [ABSTRACT FROM AUTHOR]

A Multi-dimensional Analytical Model of Organizational Performance Concept, developed on the basis of previous models, was used to accomplish a comparative, categorical, cross-national, longitudinal, descriptive-quantitative and inferential-qualitative content-analysis of Brazilian and Foreign empirical studies from Organizational Studies and Strategy areas, published from 2005 to 2007. It was concluded that this new model applies to empirical research analysis, being distinguished from previous models in terms of greater exaustivity and exclusivity of its categories of analysis. Particularly, the new model constitutes an advance because it includes categories of analysis related to attribution patterns and causal interaction. Comparative analysis of Brazilian and foreign researches revealed (a) preference for unidimensional performance indicators from economic-financial-marketing areas and from a rational theoretical perspective; (b) preference for secondary and objective data, from organizational level of analysis and not-cumulative comparative retrospective static temporal perspective; and (c) preference for research designs that estimate direct and horizontal multilinear relations between the variables, in which performance is used as a dependent variable. [ABSTRACT FROM AUTHOR]

The main objectives of this paper are the validation of a scale of learning culture and the analysis of its relationship with organizational performance, in Brazil. The scale, Dimensions of the Learning Organization Questionnaire (Dloq), proposed by Marsick e Watkins (2003) was translated from English into Portuguese and was subsequently semantically validated. The questionnaire was answered by 566 employees from a Brazilian organization of the electrical sector. The data were collected via the organization intranet in the second half of 2005. The scale in its full version has 55 items being 43 of learning culture and 12 of organizational performance. The theoretical framework firstly discusses concepts of organizational learning culture and presents studies using Dloq in other contexts. Subsequently, concepts of organizational performance used by Marsick and Watkins (2003) to build the scale are discussed. The application of Dloq full version in Brazilian context showed adequate reliability and convergent validity, however, did not show discriminate validity (CORRÊA; GUIMARÃES, 2006). To solve this problem, this study used a simplified version of that scale, created by Yang (2003), called by the author Dloq-A. This version is composed of 27 items distributed in the seven dimensions of organizational learning culture: learning opportunities; questioning and dialogue; collaboration and team learning; systems to capture and share learning; responsibility and delegation of power; development of a systemic vision of organization; stimulating strategic leadership for learning, and two dimensions of organizational performance: financial performance and organizational knowledge gain. The results of this study showed convergent validity, discriminate validity, reliability and criterion validity, as well as being parsimonious. Thus, it was possible to conclude that the Dloq-A has been validated in the Brazilian context. The survey results showed that the learning culture explains 43% of the variance in organizational performance. [ABSTRACT FROM AUTHOR]

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.)

Organizational performance analysis is always a source of great discussion. Questions on which indicators to use and how to consolidate them so as to establish a fair performance assessment criterion are present in several studies and in companies' daily reality. In this sense, this paper presents a modeling proposal for this problem through the use of the Data Envelopment Analysis (DEA). The goal is to find a relative performance ratio that is capable of conjugating financial profitability and risk indicators in organizational performance analysis. In other words, each company's ratio is an integrated combination of several performance vectors and a function not only of its own performance, but also of the performance of other analyzed companies. Insurance companies from four segments were part of the research sample: 25 auto, 10 health, 13 life and retirement and 18 of numerous coverage, which were operating in Brazil in 2003, listed in the Gazeta Mercatil -- Balanço Financeiro Magazine ranking (2004) about the performance of the best insurance companies and other financial institutions. [ABSTRACT FROM AUTHOR]