Doutorado em Administração
URI Permanente para esta coleção
Nível: Doutorado Acadêmico
Ano de início: 2014
Conceito atual na CAPES: 4
Ato normativo: Homologado pelo CNE, Parecer CES/CNE nº 487/2018 (Portaria MEC 609, de 14/03/2019), DOU 18/03/2019, seção 1, p. 63.
Periodicidade de seleção: Anual
Área(s) de concentração: Gestão de Organizações
Url do curso: https://administracao.ufes.br/pt-br/pos-graduacao/PPGAdm/detalhes-do-curso?id=1482
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- ItemGovernança no terceiro setor : estudo em associações e fundações privadas sem fins lucrativos do segmento meio ambiente com atuação no Brasil(Universidade Federal do Espírito Santo, 2017-12-13) Lacruz, Adonai José; Oliveira, Marcos Paulo Valad; Rosa, Alexandre Reis; https://orcid.org/; Moraes, César Augusto Tureta de; Zanquetto Filho, Hélio; Bortolon, Patrícia Maria; Nossa, ValcemiroThe objective of this PhD dissertation was to investigate the corporate governance influence on the donation to charity projects receipt in the third sector entities context operating in Brazil, from an agency theory perspective. This research gap was obs
- ItemQualidade nos lucros : efeito combinado da persistência nos lucros com o gerenciamento de resultados(Universidade Federal do Espírito Santo, 2018-07-16) Maria Júnior, Elizeu; Carneiro, Teresa Cristina Janes; https://orcid.org/; Zanquetto Filho, Helio; Bortolon, Patricia Maria; Louzada, Luiz Cláudio; Santos, Josete Florencio dosThe financial reports constitute a relevant source of information for investors and other agents of the capital market. This thesis is dedicated the analysis of the Persistence in profits and of Earnings management while attributes of the quality of finan
- ItemOntologia nos estudos organizacionais : uma investigação indutiva/etnográfica para a organização escolar pública capixaba(Universidade Federal do Espírito Santo, 2018-08-29) Américo, Bruno Luiz; Clegg, Stewart Roger; Morais, César Augusto Tureta de; https://orcid.org/; Fantinel, Letícia Dias; Oliveira, Samir Adamoglu de; Silva, Alfredo Rodrigues Leite daThe present thesis uses an inductive and ethnographic method as a means to develop organizational studies that do not accept a priori assumptions – concepts and theories often forged from different logics and realities – that end up guiding the researcher
- ItemHibridismo organizacional e sua interface com a performatividade crítica : estudo de caso em uma cooperativa de cafeicultores fair trade do Espírito Santo(Universidade Federal do Espírito Santo, 2018-12-18) Cezar, Layon Carlos; Rosa, Alexandre Reis; https://orcid.org/; Leme, Paulo Henrique Montagnana Vicente; Zanquetto Filho, Hélio; Fantinel, Leticia Dias; Moraes, César Augusto TuretaThe objective of this thesis is to analyze the critical performativity engines present in a cooperative of Fair Trade coffee growers, verifying how they influence their hybrid condition. In order to respond to this research problem, an articulation betwee
- ItemAprender sustentabilidade no contexto das práticas de colheita de uma empresa de base florestal(Universidade Federal do Espírito Santo, 2019-03-25) Vasconcelos, Kátia Cyrlene de Araujo; Silva Junior, Annor da; https://orcid.org/; Nossa, Valcemiro; D’Angelo, Márcia Juliana; Amaro, Rubens de Araújo; Silva, Alfredo Rodrigues Leite daThe objective of this research was to understand how sustainability learning occurs in the context of the harvesting practices of a forestry company. The attention to the topic is justified by the fact that businesses have been increasingly trying to inse
- ItemPara além do parto : a manutenção-mudança das práticas obstétricas(Universidade Federal do Espírito Santo, 2019-04-24) Júlio, Ana Carolina; Bispo, Marcelo; Tureta, César; https://orcid.org/; Silva, Alfredo Rodrigues Leite da; Fantinel, Letícia Dias; Figueiredo, Marina Dantas de; Davel, EduardoThis PhD. dissertation aims to analyze how obstetrical practice organization motivates the practitioners (not) to opt for a “humanized” normal birth, contributing to the maintenance and/or the change of giving birth as a social practice. I used the practi
- ItemPara além do parto: a manutenção-mudança das práticas obstétricas(Universidade Federal do Espírito Santo, 2019-04-24) Andrade, Ana Carolina Julio da Silva; Morais, Cesar Augusto Tureta de; https://orcid.org/0000-0003-0091-1114; http://lattes.cnpq.br/4001881609827116; https://orcid.org/0000-0003-4684-9811; http://lattes.cnpq.br/0881883628180494; Fantinel, Leticia Dias; https://orcid.org/0000000245896352; http://lattes.cnpq.br/8188708807795008; Silva, Alfredo Rodrigues Leite da; https://orcid.org/0000000259431185; http://lattes.cnpq.br/7360327621106156; Figueiredo, Marina Dantas de; https://orcid.org/; http://lattes.cnpq.br/; Davel, Eduardo Paes BarretoThis PhD. dissertation aims to analyze how obstetrical practice organization motivates the practitioners (not) to opt for a “humanized” normal birth, contributing to the maintenance and/or the change of giving birth as a social practice. I used the practice ontoepistemology according to Schatzki and I conducted a Practice-Based Study in a Brazilian public maternity. Birth is revealed as the intersection of three practices: medical practices, maternal/paternal practices and healthcare management practices. In this overlapping of practices a social movement emerges in favor of changing practices and a more “humanized” maternity care. One of the goals of this movement is to reduce high cesarean rates. My argument is that maintenance and change constitute a single process of "maintaining-changing"; which emphasizes that these phenomena have a recursive relation. The first theoretical contribution of this dissertation is the explicit and direct analysis of obstetrical practices changing process. The second contribution is the analysis of "maintaining-changing" practices as a single, simultaneous and recursive process. The third contribution is to overcome the apparent dichotomy between "maintaining" and "changing" phenomena. In addition, this study reinforces the understanding of "changing" as not an uncommon episode, but as a constitutive element of organizational/social life. This dissertation also reaffirms that "micro" and "macro" phenomena are mutually constituted, once changing process results from a interdependent relationship between local practices and their broader contexts. Finally, in practical terms, this dissertation can contribute to public policies that understand obstetrical practices beyond medical techniques, taking into account its historical-social context. The second contribution is the analysis of a seemingly punctual health issue (giving birth) in a wider way. Thus, other health issues could be analyzed in the same way, since problems such as childhood obesity are also part of a practice nexus
- ItemBusiness analytics e sociomaterialidade : um estudo sobre a prática de gerenciamento de receita em uma companhia aérea(Universidade Federal do Espírito Santo, 2019-05-02) Cavalcanti, Claudia Xavier; Silva, Alfredo Rodrigues Leite da; https://orcid.org/; Becker, João Luiz; Carneiro, Teresa Cristina Janes; Bispo, Marcelo de Souza; Oliveira, Marcos Paulo Valadares de OliveiraThe objective of this thesis is to understand Business Analytics from the sociomateriality perspective in the context of Revenue Management in an airline company. It is based on the proposition that BA is an active process of engagement between analysts a
- ItemInfluências das características ambientais adversas na escolha da abordagem de implementação e no sucesso de projetos(Universidade Federal do Espírito Santo, 2019-05-08) Ralf Luis de Moura; Carneiro, Teresa Cristina Janes; https://orcid.org/; Russo, Rosária de Fátima Segger Macri; Dias, Taciana Lemos; Oliveira, Marcos Paulo Valadares de; Pascuci, Lucilaine MariaThe high index of projects that cannot reach the goals and results previously established is a persistent challenge in the project management area. To minimize these challenges, organizations adopt and institutionalize project management methodologies tha
- ItemInfluências das características ambientais adversas na escolha da abordagem de implementação e no sucesso de projetos(Universidade Federal do Espírito Santo, 2019-05-08) Moura, Ralf Luis de; Carneiro, Teresa Cristina Janes; https://orcid.org/0000000199871460; http://lattes.cnpq.br/3412619629209873; https://orcid.org/0000000201704056; http://lattes.cnpq.br/4393935230634143; Russo, Rosaria de Fatima Segger Macri; https://orcid.org/0000-0002-3579-4168; http://lattes.cnpq.br/2521059777840892; Dias, Taciana de Lemos; https://orcid.org/0000000271721230; http://lattes.cnpq.br/0535178144031059; Pascuci, Lucilaine Maria; https://orcid.org/0000-0003-3271-6129; http://lattes.cnpq.br/5674113274785826; Oliveira, Marcos Paulo Valadares de; https://orcid.org/0000000326465247; http://lattes.cnpq.br/3069678438581411The high index of projects that cannot reach the goals and results previously established is a persistent challenge in the project management area. To minimize these challenges, organizations adopt and institutionalize project management methodologies that generalize their application, based on the assumption that a single way can help achieve results in any situation. Most of the methodologies defend that it is only possible to achieve excellence in project management through rigid planning, based on rationalization and application of methods with logical rigor and objectivity, which leads to the application of a prescriptive approach in the project implementation. However, not all projects are the same and some of these, depending on the environment in which they are inserted, may require an adaptive approach. The adverse environmental characteristics represented by the elements: dynamism, uncertainty, technical diversity and ambiguity can influence the success of the project both, in relation to the achievement of established goals and satisfaction with project results. The objective of this study was to propose and test a project classification model that indicates the implementation approach more adjusted to the project adverse environmental characteristics with the capacity to provide a greater probability of success. For such, through an empirical research with 332 professionals involved in projects, this study proposed a structural model that was validated and tested. By means of their causal relationships’ significance, a classification model was created to indicate the implementation approach with greater probability of success, according to the project dominant environmental characteristic. Results showed that, contrary to many studies, not all the projects in which the characteristics derived from the environment are more present tend to be more likely to succeed when adopting adaptive approaches, in addition, not all projects with lower environmental influences tend to perform better when they adopt prescriptive approaches. What denotes that it is necessary to previously understand the environmental context to which the project is inserted and from this understanding opt for the implementation approach with greater chances of success. Showing evidence that a single way is not able to address all types of projects (one size does not fit all).
- ItemAs práticas e os mecanismos para o aumento da resiliência da cadeia de suprimentos : a construção e a efetividade do feixe de resiliência oranizacional(Universidade Federal do Espírito Santo, 2019-05-10) Nascimento, Adelson Pereira do; Rosa, Alexandre Reis; Oliveira, Marcos Paulo Valadares de; https://orcid.org/; Azeredo, Giovani Freire; Ladeira, Marcelo Bronzo; Primo, Marcos André Mendes; Zanquetto Filho, HélioThis research aims to verify the dynamics of the resilience of the supply chain, starting from the clients' perspective, seeking to elucidate the effective mechanisms and practices used (intentionally or not) to increase the resilience of its critical par
- ItemCOMO O FIT ENTRE ANALYTICS ADAPTATIVO E CULTURA ORGÂNICA INFLUENCIA O DESEMPENHO ORGANIZACIONAL? O Papel Interveniente das Capabilidades de Marketing e da Capacidade Absortiva(Universidade Federal do Espírito Santo, 2019-09-26) Louro, Alamir Costa; Brandao, Marcelo Moll; https://orcid.org/; http://lattes.cnpq.br/1717178124800971; https://orcid.org/0000000254894551; http://lattes.cnpq.br/; Lacruz, Adonai Jose; https://orcid.org/0000000315753788; http://lattes.cnpq.br/8723073260341855; Mainardes, Emerson Wagner; https://orcid.org/; http://lattes.cnpq.br/; Oliveira, Marcos Paulo Valadares de; https://orcid.org/0000000326465247; http://lattes.cnpq.br/3069678438581411; Jaklic, JurijIn marketing discipline, there is considerable interest in understanding how market knowledge is learned to improve organizational performance, and recently, how analytics is changing this learning process. A bibliometric and a systematic review introduced the link between analytics and marketing capabilities resulting in a nomological network that presents some opportunities to test how analytics boosts performance through intervening constructs. Thus it is conjectured that analytics alone cannot improve performance. The work aims to narrow the marketing capabilities gap using a new perspective for organizational culture and adaptive analytics based on Day (2011) adaptive concepts enhancing the market knowledge learning process. The model presents two intervening constructs after a step-by-step scale development for a fit construct. The fit construct embraces the conditional structure of adaptive analytics and the organic culture, explaining better how the fit boosts organizational performance. The mechanism engenders the fit construct, measured as covariation, marketing capabilities, and absorptive capacity on multi-industry effort in the European Union and Brazil. The thesis of fitted culture and analytics facilitated by a parallel mediation expands analytics role on theory and interconnects, even more, the information systems and marketing strategy literature.
- ItemAnatomia de um motim : trabalho de ruptura institucional na Polícia Militar do Espírito Santo(Universidade Federal do Espírito Santo, 2019-10-29) Debortoli, Gustavo; Morais, Cesar Augusto Tureta de; https://orcid.org/; http://lattes.cnpq.br/4001881609827116; https://orcid.org/0000-0002-9449-7331; http://lattes.cnpq.br/2413920194547164; Brito, Mozar Jose de; https://orcid.org/0000-0001-9891-9688; http://lattes.cnpq.br/1942580852256588; Oliveira, Virgilio Cezar da Silva e; https://orcid.org/0000-0002-9816-2985; http://lattes.cnpq.br/0934800941246776; Fantinel, Leticia Dias; https://orcid.org/0000000245896352; http://lattes.cnpq.br/8188708807795008; Rosa, Alexandre Reis; https://orcid.org/0000000306197433; http://lattes.cnpq.br/0211829376571921The emergence of social dynamics, fuzzy logics of engagement and the availability of technologies that have allowed the amplification of social and corporate activism have enabled the massification of collective manifestations of dissatisfaction, almost always from a repertoire of direct actions, characterized by acts of rebellion and insubordination, aimed at promoting changes in existing arrangements. Among the main conceptual frameworks used to explore these practices aimed at the reorientation of normative and cognitive structures taken for granted in the field of Organizational Studies are the approaches that privilege recursive relationships between actions and institutions, which acquired special notoriety from the launch of concept of institutional work, proposed by Lawrence and Suddaby (2006). Although the literature dealing with the subject is a rapidly expanding current in Organizational Studies, there is a substantial theoretical gap regarding the investigation of the work of disruption of institutions taken for granted. By identifying this gap, I sought to explore how different actors, especially street-level bureaucrats, organized and worked to promote the disruption of two of the most fundamental institutions of a military police corporation: hierarchy and discipline. By assuming Schatzki's (2006) view that organizations happen, and that we can experience them as they develop, I was able to direct my inquiry to “hear the hidden voices” of these less empowered actors as the phenomenon occurred. As my research object involved the identification and analysis of aspects not necessarily explicit, participant observation was chosen as the dominant data collection technique. After 14 months of observation and experience of field practices, the results showed that the disruptive work, performed from the intentional interposition of third parties in the conduct of practices that contributed to the interruption of socially institutionalized rules, materialize a process of manipulating the boundaries of institutional control tools to disconnect sanctions provided in the military normative order and has helped to close the gap on how disruptive work is required to destabilize highly institutionalized domains.
- ItemEngajamento colaborativo e gestão de riscos relacionais em redes colaborativas brasileiras(Universidade Federal do Espírito Santo, 2020-03-03) Santos, Washington Romao dos; Oliveira, Marcos Paulo Valadares de; https://orcid.org/0000000326465247; http://lattes.cnpq.br/3069678438581411; https://orcid.org/0000-0002-6476-6318; http://lattes.cnpq.br/9883700735440451; Carneiro, Teresa Cristina Janes; https://orcid.org/0000000199871460; http://lattes.cnpq.br/3412619629209873; Pelissari, Anderson Soncini; https://orcid.org/0000-0003-1567-8159; http://lattes.cnpq.br/9845095021629659; Brandao, Marcelo Moll; https://orcid.org/0000-0002-8593-734X; http://lattes.cnpq.br/1717178124800971; Martins, Ricardo Silveira; https://orcid.org/0000-0001-9717-3896; http://lattes.cnpq.br/4225299693291986; Ladeira, Marcelo Bronzo; https://orcid.org/0000-0001-9064-7462; http://lattes.cnpq.br/5012643907892516Risk management has emerged as an important field of operations management research, due to the greater exposure of organizations to risks, the need to improve cost and inventory management, and the demand for operational agility (AVEN, TERJE, 2016; CHAUDHURI; BOER; TARAN, 2018). Although the topic has received attention in recent years, few explore the relationship between relational risk management and collaborative engagement in interorganizational relationships (DESAI, 2018; REVILLA; SAENZ, 2017). This research proposes to explore the gap between collaborative engagement, using social capital theory, and relational risk management, incorporating rational aspects such as risk information sharing (RIS), analytical decision making (ADM), and risk sharing and opportunities (RSO) by researching the context of Brazilian (buyer-supplier) dyads. Therefore, the thesis defended is that social capital influences collaborative engagement and it influences relational risk management, along with other antecedents RIS, ADM, RSO, assuming the framework proposed by Friday and other authors (2018). This is a quantitative research using structural equation modeling (SEM) using the free software R, the Lavaan 0.6 package and the weighted least squares estimator adjusted for mean and variance (WLSMV). We used a cross-sectional data set collected with Brazilian companies, yielding 402 valid cases. Among the research findings, we found that social capital (relational and cognitive) positively impacts collaborative engagement (R2=0,903), and this, along with risk information sharing, analytical decision making, and risk and opportunity sharing positively impact relational risk management (R2=0,882). The results indicate that the more engaged companies are, they can improve their risk management. Future work may focus on longitudinal studies, analysis of specific contexts and conducting research with multi-case studies
- ItemA intuição na tomada de decisão em desastres(Universidade Federal do Espírito Santo, 2020-03-30) Cerqueira, Alexandre dos Santos; Souza, Eloisio Moulin de; https://orcid.org/0000000207757757; http://lattes.cnpq.br/1916608677096976; https://orcid.org/0000-0002-5151-7742; http://lattes.cnpq.br/0295365714362377; Morais, César Augusto Tureta de; https://orcid.org/0000-0003-0091-1114; http://lattes.cnpq.br/4001881609827116; Araujo, Bruno Felix Von Borell de; https://orcid.org/0000-0001-6183-009X; http://lattes.cnpq.br/3237367085252728; Lira, Pablo Silva; https://orcid.org/0000-0002-2643-5219; http://lattes.cnpq.br/1429716140765041; Oliveira, Marilene Olivier Ferreira de; https://orcid.org/0000-0002-1898-4816; http://lattes.cnpq.br/2578930962539204Disasters are unforeseen events with high negative consequences, including the loss of life and property of organizations or communities, where decisions are under pressure in a real scenario that changes suddenly. Earthquakes, tsunamis, fires and floods and barriers to fall due to torrential rains, are examples of natural disasters in which the Fire Department, the Civil Defense, as well as other institutions and professionals, to provide assistance to people, in case of need quick, assertive and focused decision making within specific priorities. However, under pressure, it is difficult for human beings to be able to ration only within logic and reason, which often leads them to resort to intuition. Thus, the general objective of this study was to understand how the process of intuition occurs in decision making in natural disaster situations, in which time and resources are limited. It was assumed, then, that the elements of the intuition process in decision making are knowledge, experience, task interpretation, the context of the environment and improvisation, based on the juxtaposition of the elements proposed by Dane and Pratt, Salas, Rosen and Diaz Granados and Patterson and Eggleston. In methodological terms, semi-structured interviews were applied to data collection applied to officers of the Military Fire Brigade of Espírito Santo (CBMES) who worked in disasters and survey of documents. The results of the research revealed that the following factors are present in the process of intuition in decision making: personal attributes, environmental, adaptation / flexibility, task integration and information asymmetry, and the central factor security / credibility. Personal attributes provide an automatic condition in the process of intuition in disasters, based on the stimuli of the environment, the information process and what has been learned previously. The environmental factor is the central element of improvisation on a recurring basis, given that it is connected to the knowledge acquired in crisis management systems and to the evolution of the disaster scenario. Adaptation / flexibility in the intuition process reveals that it is imperative to maintain a constant review of the situation and decisions, as new facts and needs constantly appear. The integration factor had an influence on this process to select and integrate the tasks to be performed, in compliance with the standardized precepts. In the case of disasters, there is evidence that information asymmetry influences the intuition process, given the scarcity of data and the need for reliable information to decide. Finally, the central factor, security / credibility, revealed an influence on the intuition process when the situation is of extreme pressure, as they occur in disasters, where knowledge and experience promote security to the individual and credibility of the decision maker before the team, in which the memory of previous experiences, in similar or more complex situations, customizes the manager's understanding of a given situation and the confidence of the team subordinate to acting in response actions. Thus, as a conclusion, it can be said that the greater the complexity of the disaster, the more important it is to use intuition in the management of these events.
- Item"It is not just hair!": the organising process in a black collective which articulates embodied political practices(Universidade Federal do Espírito Santo, 2020-03-31) Lage, Mariana Luisa da Costa; Souza, Eloisio Moulin de; https://orcid.org/0000000207757757; http://lattes.cnpq.br/1916608677096976; https://orcid.org/000000029223372X; http://lattes.cnpq.br/; Paes, Ketlle Duarte; https://orcid.org/; http://lattes.cnpq.br/; Rosa, Alexandre Reis; https://orcid.org/0000000306197433; http://lattes.cnpq.br/0211829376571921; Teixeira, Juliana Cristina; https://orcid.org/; http://lattes.cnpq.br/3705084565039896; Gomes, Marcus Vinicius PeinadoThe present thesis aims understanding how the organisational identity formation processes take place in a black collective which articulates embodied political practices. The study created a dialogue with black decolonial feminist mode of critical explana
- ItemAbertura da inovação : o impacto dos aspectos relacionais e a influência na capabilidade de inovação(Universidade Federal do Espírito Santo, 2020-04-14) Carvalho, Nadia; Filho, Helio Zanquetto; https://orcid.org/0000000256930704; http://lattes.cnpq.br/7267023450920621; https://orcid.org/0000-0003-4797-1472; http://lattes.cnpq.br/3763348815313797; Hoffmann, Valmir Emil; https://orcid.org/0000-0002-8977-8454; http://lattes.cnpq.br/0236421856397794; Carneiro, Teresa Cristina Janes; https://orcid.org/0000000199871460; http://lattes.cnpq.br/3412619629209873; Castro, Cleber Carvalho de; https://orcid.org/0000-0002-6443-9501; http://lattes.cnpq.br/8952886297485009; Oliveira, Marcos Paulo Valadares de; https://orcid.org/0000-0003-2646-5247; http://lattes.cnpq.br/3069678438581411The relational aspects, facing the open innovation, comprise important mechanisms for the development of the innovation capabilitty of organizations. The open innovation implies more dynamic processes that seek to integrate input and output activities of knowledge from the organizational environment. However, if from the sociological perspective social bonds constitute a valuable resource, from the economic perspective behavioral assumptions may be important inhibitory vectors, that cause implications to the structure and the content of relationships. Therefore, in the literature, it still lacks of understanding on how the relational aspects are related in a way to promote the open innovation and allow organizations to develop their innovation skills. In this sense, this thesis aims at determining the impact intensity of both the relational social capital social and the perception of relational risk on open innovation, as well as the impact of openness activities in the innovation capability of the organizations. The model was tested, using Partial Least Squares (PLS-SEM), in a sample of 186 organizations that operate in Brazilian Technology Parks. The results show that relational social capital positively impacts the open innovation, while the impact of the perception of relational risk tends to reduce the open innovation. In addition, the presence of relational intensity as a moderating factor in the relationship between relational social capital, open innovation and innovation capability, suggests an increase in the effectiveness of relational social capital on the execution of the processes of openness activities and development of skills to innovate. Thus, it expands the theoretical discussions to the fields of study on open innovation and innovation capability, by pointing out elements such as trust, respect and interaction as antecedents of open innovation, whereas fraud, information theft and breach of contract precede so as to reduce open innovation. In addition, the implications of open innovation for innovation capability are discussed, in which knowledge entry and exit activities improve internal processes, developing specific skills to innovate
- ItemEfeito moderador da concentração do controle acionário na relação entre o gerenciamento de resultados e os dividendos : evidências do mercado de capitais brasileiro(Universidade Federal do Espírito Santo, 2020-04-29) Silva, Vitor Correa da; Silva Junior, Annor da ; https://orcid.org/0000000341245277; http://lattes.cnpq.br/6915277167080656; https://orcid.org/; http://lattes.cnpq.br/6271475885219096; Carneiro, Teresa Cristina Janes; https://orcid.org/0000000199871460; http://lattes.cnpq.br/3412619629209873; Almeida, Jose Elias Feres de; https://orcid.org/0000-0001-5220-0598; http://lattes.cnpq.br/0351268814121118; Silva, Alfredo Rodrigues Leite da; https://orcid.org/0000000259431185; http://lattes.cnpq.br/7360327621106156; Bortolon, Patricia Maria; https://orcid.org/0000000180873837; http://lattes.cnpq.br/6847890114495039This research aims to identify the moderating effect exerted by the shareholding concentration in the relationship between accruals earnings management and the dividends in the Brazilian public firms traded in [B]³. Considering that earnings management represents managerial choices that have an interest in skewing the accounting earnings and that the dividends is influenced by that earnings, it is assumed that earnings management would have the potential to explain the dividends, since the first could, for example, be used to justify a smaller distribution of the second. Furthermore, considering the presence of type II agency conflict in the Brazilian capital market, it is understood that the shareholding concentration could further strengthen the relationship between earnings management and dividends, in this case, having a moderator effect. Thus, a descriptive-exploratory research with a quantitative approach was carried out and a sample with 1,083 company/year observations from 2011 to 2018 was used. The statistical technique of regression analysis was used to test the relationship between the variables. The results suggest that the shareholding concentration does not moderate the relationship between earnings management and dividends, probably because earnings management is not related to dividends in Brazilian firms. Two possible explanations have been proposed for this finding: i) the decisions about earnings management and dividends have different and unrelated determinants and; ii) there is a low need for Brazilian firms to justify decisions on the dividends. However, it was identified that the increase in the difference between the free float of preferred stocks and the free float of common stocks is related to a reduction in the dividends payment, an aspect consistent with the minority shareholders expropriation hypothesis proposed by the agency's theory. Thus, it is believed that the research is able to provide theoretical contributions regarding the shareholding concentration, earnings management and dividends in Brazilian firms; methodological contributions on the use of the moderating variable and; practical contributions for pointing out potential harmful effects for minority shareholders arising from the difference between the free float of preferred stokes and the free float of common stokes
- ItemConfigurações subjetivas da participação política de militantes do movimento estudantil na Universidade Federal do Espírito Santo(Universidade Federal do Espírito Santo, 2020-08-04) Meira, Everton Faria; Palassi, Marcia Prezotti; https://orcid.org/; http://lattes.cnpq.br/9784040546135659; https://orcid.org/0000000261305137; http://lattes.cnpq.br/; Paula, Ana Paula Paes de; https://orcid.org/000000018035472X; http://lattes.cnpq.br/4117542128793688; Mesquita, Marcos Ribeiro; https://orcid.org/; http://lattes.cnpq.br/; Silveira, Rogerio Zanon da; https://orcid.org/; http://lattes.cnpq.br/0058375909829715; Resende, Paulo Edgar da RochaThe subjectivity of militants of the student movement - SM - can stimulate their political participation and the reproduction of vices of the Brazilian party political logic - distinction between representatives and those represented, excessive autonomy o
- ItemA COPRODUÇÃO DE PRÁTICAS DE LIDERANÇA EM UMA ESCOLA PÚBLICA DE ENSINO FUNDAMENTAL PELA VIA DO SENSEMAKING DIALÓGICO(Universidade Federal do Espírito Santo, 2020-12-29) Carmo, Lucas Poubel Timm do; Silva, Alfredo Rodrigues Leite da; https://orcid.org/0000000259431185; http://lattes.cnpq.br/7360327621106156; https://orcid.org/; http://lattes.cnpq.br/; Carrieri, Alexandre de Padua; https://orcid.org/; http://lattes.cnpq.br/; Morais, Cesar Augusto Tureta de; https://orcid.org/; http://lattes.cnpq.br/4001881609827116; Ferreira, Eliza Bartolozzi; https://orcid.org/0000000241009875; http://lattes.cnpq.br/4414820772031494; Souza, Eloisio Moulin de; https://orcid.org/0000000207757757; http://lattes.cnpq.br/1916608677096976This thesis aims to understand the process of co-production of school leadership from the dialogical conversations of dialogical sensemaking, as researcher and school practitioners are faced with moments of interruption and recreate new knowledge of/in/to
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