Consumer behaviour of Brazilian primary school students: findings from focus group interviews

Children worldwide are becoming avid consumers of virtually every type of product and service, which qualifies them as an important primary market. The purpose of this study was to obtain primary data about the consumer behaviour of a group of Brazilian children using a qualitative approach. Twelve focus group interviews were conducted with primary school students (7–10 years, n = 57), and results were processed through content analysis. Many, but not all students, received an allowance, mostly from parents and grandparents. Many students spent the money immediately or after just saving only enough to buy a desired item; others preferred to save their money for the sake of saving it or for a specific future endeavor. Money was spent mainly on food, toys and clothes; sometimes on the impulse of the moment and associated with later guilt. Television was considered a big source of information on new products, but regarded as untrustworthy. When they could not get what they wanted, most children appealed to negotiation strategies; many also reported feeling sad or cross. Results showed a situation of late socialization as consumers, suggesting the children could benefit from consumer education strategies targeted at them.     

A General Equilibrium Analysis of the Australian Information Economy

The more robust computable general equilibrium (CGE) modelling has been applied to examine the macro-economic implications of promoting the nascent Australian information economy. The Australian information economy has been trichotomized into marketed or primary information, secondary or non-marketed information and non-information economic sectors using a special algorithm. The trichotomized data base has been used in a CGE framework to examine the macro-economic policy implications of information sector development. In particular, the nurturing, under protection, of the primary information sector as a strategic trade sector provided unanticipated lack-lustre results. Overall, it is the contention of this paper that the CGE analysis of the Australian information economy provides richer policy insights than straightforward input–output analytics.     

Regulative Distance,Cultural Distance,Host Country Risk,and the Choice of Subsidiary Activity: Evidence from Brazilian Multinationals

This study examines the relationship between regulative distance, cultural distance, and host country risk, as well as the choice of production or distribution activities by emerging country multinationals when establishing a subsidiary abroad. The study uses a sample of 280 subsidiaries of 133 Brazilian firms in 39 countries. Binary logistic regression was used to test the research hypotheses. The impact of regulative distance on the decision on subsidiary activity follows the predictions in the literature. However, findings on cultural distance and host country risk showed an inverted sign, suggesting that Brazilian firms tend to establish production facilities in countries with higher cultural distance and higher cultural risk.     

Mediation with Incomplete Information: Approaches to Suggest Potential Agreements

In bilateral Negotiation Analysis, the literature often considers the case of complete information. In this context, since the negotiators know the value functions of both parties, it is not difficult to calculate the Pareto efficient solutions for the negotiation. Thus rational negotiators can reach agreement on this frontier. However, these approaches are not applied in practice when complete information is not available. The research question of our work is “It is possible to help negotiators achieving an efficient solution in the absence of complete information regarding the different parameters of the model?”. We propose to derive incomplete information about the preferences of negotiators from the statements they make and the offers they exchange during the negotiation process. We present and discuss three approaches that use this information in order to help a mediator proposing a better solution than the compromise the negotiators have reached or are close to reach.     

The Value Relevance of Reputation for Sustainability Leadership

This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the lens of a framework combining signalling theory and resource-based theory, according to which firms signal their commitment to sustainability to influence the external perception of reputation. A firm’s reputation for being committed to sustainability is an intangible resource that can increase the value of a firm’s expected cash flows and/or reduce the variability of its cash flows. Our findings are according to expectations and show that the net income of firms with good sustainability reputation has a higher valuation by the market, when compared to their counterparts.     

Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case

This paper analyzes the effect of organizational culture on the post-acquisition management control system (MCS) of the Brazilian company Extrativa Metalquímica Inc. after its acquisition by the FASA Participações Group. The results herein reported add to discussions of the subject and contribute to reducing the research gap in this area in Brazil. The analysis supports two major conclusions: (1) changes in the acquired company's MCS were derived from the new financial results-oriented culture introduced by the acquirer; and (2) the implementation of this culture implied modifications in production, financial and quality controls.     

Export oriented industrialization strategies

Disappointment about the results of import substituting industrialization strategies as well as the spectacular performance of a few newly industrialised countries have led many developing countries to switch in the 1970s to export oriented industrialization. This analysis cautions against any misplaced euphoria with regard to this strategy in a neo-mercantilistic and hegemonic world.