Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

“Black swan” events represent a critical issue in risk analysis. Events with extremely low probability of occurrence are in general discarded from the risk analysis process. This paper aims to identify and characterize four accidents that occurred in Brazil into the following classes: “not a black swan”, “black swan: unknown-unknown”, “black swan: unknown-known” and “black Swan: not believed to occur”, by obtaining from experts the distribution of belief for the real probability of each class. Results showed that, throughout all cases analyzed, the class “black swan: unknown-unknown” was never reported, which means that none of the cases studied were a complete surprise to anyone. The method used was able to assign all accident events to the remaining classes. Probability distribution elicited from experts showed large disagreement among them, and the expected value was considered low. Nevertheless, the elicited distributions can be utilized in future risk analysis as a priori distribution in a Bayesian approach.

After the 1990s, the private sector in Romania has tried to win in emerging market niches: IT services, e-commerce, retail, energy. With the liberalization of the market after admission to the EU, local entrepreneurs could not cope with external competition, crushing debts or insolvency. The situation is not different today when multinational companies compete strongly with local capital. After a continuous research process, the conclusion is that the only solution for SMEs is collaboration in business centers, virtual companies and other forms of local cooperation. This article presents a type of collaboration between SMEs that use discount coupons to recommend to other customers.

This study aimed to identify the determinant factors of greenhouse gases emissions disclosure in Brazilian companies. Therefore, a documental research was conducted, in which we analyzed sustainability reports, GRI-provided data and accounting statements of B3-listed companies that published sustainability reports and accounting statements for the year 2016. This is a descriptive research with quantitative approach. Preliminarily, we identified information about greenhouse gases emissions disclosed by the sample companies by using a check-list developed from GRI guidelines about emissions. Then, we applied the multiple linear regression analysis technique to identify the disclosure determinant factors. Results showed that the companies researched presented, in average, a low level of emissions information disclosure. The regression analysis showed that the variables participation in potentially polluting sectors, participation in the GHG protocol, New Market governance level and sustainability report publication in the GRI model were positively associated with greenhouse gases emissions disclosure, while the company size variable did not show association with statistical significance. Therefore, the results allow us to infer that these variables can be considered determinant factors of greenhouse gases emissions disclosure. In function of research limitations related to sample size, shortage of other variables influencing the disclosure of greenhouse gas emissions, as well as research over the years, it is suggested future research considering a sample with companies from other countries, including other variables and a longitudinal study to compare disclosure in different institutional contexts over the years.

The inventory system has been drawing more intrigue because this system deals with the decision that minimizes the total average cost or maximizes the total average profit. For any farm, the demand for any items depends upon population, selling price and frequency of advertisement etc. Most of the model, it is assumed that deterioration of any item in inventory starts from the beginning of their production. But in reality, many goods are maintaining their good quality or original condition for some time. So, price discount is availed for defective items. Our target is to calculate the total optimal cost and the optimal inventory level for this inventory model in a crisp and fuzzy environment. Here Holding cost taken as constant and no-shortages are allowed. The cost parameters are considered as Triangular Fuzzy Numbers and to defuzzify the model Signed Distance Method is applied. A numerical example of the optimal solution is given to clarify the model. The changes of different parameters effect on the optimal total cost are presented and sensitivity analysis is given.JEL Classification: C44, Y80, C61Mathematics Subject Classification: 90B05

In a competitive marketing scenario, the purchasing area contributes significantly to the achievement of organizational goals. Its mission is to identify the competitive needs of products and services, becoming responsible for the timely delivery, costs optimization and quality. Within shopping, a correct selection of vendors is important for this to happen. From this perspective, the present study aims to develop a model that assists in the vendors’ selection process. This way, a case study was carried out in a clinical analysis laboratory located in the city of Rio Grande, where the AHP (Analytic Hierarchy Process) was used as an intervention tool. The development process consisted in three stages. The first one aimed at structuring the model, in which the hierarchy of criteria was defined. In the second step, the judgments were carried out and the relative weights for each criterion and subcriterion were calculated. Finally, the third step aimed at applying the model developed in a purchasing process. The model was tested in a selection process that involved the evaluation of three vendors of a laboratorial input, in order to identify which one met the demands of the organization. The result obtained with its use was considered satisfactory, this way, the model was approved by the manager who participated in the structuring process of the AHP hierarchy.

Several organizations aim to establish and manage cooperative and collaborative actions in order to incorporate the principles related to sustainable management in supply chains. The indicators related to the social dimension are still barely explored in academic research, since the perceived business practices are still emerging in the contemporary world and in the organizational relations. The opposite of the financial and environmental dimensions, which are already rooted in the business environment. In agrifood chains, social aspects are essential when suppliers are often impoverished farmers, and labor practices are generally painful and exploitative. This paper aims to identify, in the international literature, the state-of-the-art research related to social sustainability in agrifood supply chains. To achieve this goal, a systematic literature review covering papers published in the Science Direct, Directory of Open Access Journals and Emerald Insight databases was carried out. Results indicate that academic production is still low, despite its growth in recent years, and is limited to approaches containing indicators of social sustainability related to support communities affected by agrifood business. In addition, it evidences arrangements among members of supply chains, mostly of the cooperative type, having collaborative arrangements with more limited approaches among the analyzed works.

The climate change and food security are closely related to the effective use and conservation of agricultural land. This research is devoted to improving the methodological and methodical procedures for the IFRS’s application to the accounting of the land assets of agricultural enterprises, primarily for the needs of developing countries.Research of the accounting state of agrarian enterprises in Ukraine was carried out using statistical methods, methods of analysis and synthesis. Interviews of 3000 different accountants as to the land tenure of enterprises revealed methodological and methodical difficulties in applying IFRS to the land assets of agricultural enterprises. A special need consists in improvement of the valuation procedures for such assets. On the example of the United States and Ukraine, it has been established that, for the purpose of determining the fair value of agricultural assets, it is difficult for accountants to use generalized approaches to IFRS that do not take into account branch specifics and differences in socioeconomic environments in different countries. For developing countries with a strong agricultural potential, the most effective is the f the land potential of agricultural enterprises based on the rental income. Accordingly, the calculation methodology should be incorporated into their current accounting policy.Based on the simulation and forecasting technique it was determined, that valuation of the land assets of agricultural enterprises by the rental income method increases their cost by almost three times compared with the calculation based on the rental.The carried out studies form also the methodological framework for the further improvement of IFRS, including development of a separate industry-specific IAS (IFRS) “Agricultural Land”.

In present scenario, business organization understood the importance of sophisticated employee behavior for the development of overall job performance.  It is important for an organization to perform effectively for that it enhances their employee’s job performance. Many study supports that an empowered employee recognizes and attaches himself or herself with the wider extent of organizational objectives. An engaged employee has more ownership and able to contribute towards his/her own growth and overall productivity. Boston focuses on implementing feedback given by employees with immediate effect and has 43% employees who are highly engaged. Facebook has a culture of contribution and each employee is recognized for his contribution to the overall goal of the company “to make the world more open and connected ". This policy of contributing culture is communicated to all the candidates during recruitment process. That is why Facebook is not only known for being one of the most popular social networking platforms but for its highly engaging culture as well. Under this study, the focus is to understand the relationship between employee empowerment and job performance. The study also tries to explore empirically the mediating effect of employee engagement in this regard. It was conducted on IT sector in Delhi NCR region with a sample size of 182 employees.  The finding of the study reflects that engagement has its mediation effect on job performance with respect to employee empowerment.

This paper investigates in detail the current status of the implementation levels of JIT key-factors and their sub-elements within the cement industry within Libya, and its implication for management within the said industry. A survey methodology has been applied in this detailed investigation using an intensive questionnaire and one-to-one interviews of the correspondent organizations. Based on the analysis of the survey findings, the results show that the implementation status of the JIT key-factors and their sub-elements are found to be in the modest levels across all the surveyed organisations, thereby indicating to opportunities for eliminating waste and improving the value chain. This paper has also pointed to crucial areas where the senior management body within this industry need to take immediate actions in order to achieve an effective and successful implementation of JIT systems. The paper also makes a contribution by providing an insight into what extent the JIT key-factors and their sub-elements are understood and implemented within the key Libyan manufacturing industry.

It is established that under anticipatory management of industrial enterprises it is expedient to prevent the development of anticrisis strategies for counteracting the most probable crises for an industrial enterprise. At the same time, the main question is to determine when it is necessary to intensify these preventive anticrisis development strategies. To solve this problem, a scientific and methodical approach has been developed to intensify anticrisis strategies for the development of an industrial enterprise on the basis of weak signals, based on the use of a model for estimating the proximity of an industrial enterprise to a crisis state, and which provides for the preventive adaptation of an industrial enterprise to abrupt changes in the environment or changes in the development trajectory enterprises. It makes possible to assess the stability of the trajectory of development of the industrial enterprise at a specific time, and, accordingly, to carry out anticipatory management of the development of the industrial enterprise.