Estudios gerenciales Vol. 33 No. 142

URI permanente para esta colecciónhttp://hdl.handle.net/10906/81481

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Mostrando 1 - 10 de 10

Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies
(2017-01-01) Hein, Nelson; Degenhart, Larissa; Rosa, Fabricia Silva da; Vogt, Mara
This study aims at analyzing the relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI) are associated with disclosure and the Corporate Sustainability Index (CSI), Pollution Potential (POTEN), governance, stocks, Return on Assets (ROA) and Return on Equity (ROE) are not
La inversión de impacto como medio de impulso al desarrollo sostenible: una aproximación multicaso a nivel de empresa en Colombia
(2017-01-01) Contreras Pacheco, Orlando E.; Pedraza Avella, Aura Cecilia; Martínez Pérez, Mauricio José
We present a conceptual approach that exposes the phenomenon of impact investments as a promoters of sustainable development from a perspective of dynamic creation and management of sustainable companies. In order to do so, we based our work on an inductive methodology that uses 3 study cases in the Colombian context, which exposes the participation of sustainable entrepreneurship and sustainable business performance as mediators in the proposed association. Like this, we contribute to the emerging topic of impact investments from the theoretical and practical scopes. Furthermore we present its link with topics like entrepreneurship and sustainable company management. Finally, we set the ground for future exercises that empirically examines the suggested model.
Medición del valor en riesgo de portafolios de renta fija usando modelos multifactoriales dinámicos de tasas de interés
(2017-01-01) Restrepo Tobón, Diego Alexander; Velásquez Giraldo, Mateo; Álvarez Franco, Sara Isabel
In this article we assess the performance of three interest rate dynamic term structure models in order to estimate the Value at Risk (VaR) of fixed-income portfolios. We find that that the model proposed by Diebold, Rudebusch and Aruoba performs appropriately in VaR backtesting statistical tests, while the model from Diebold and Li and a no-arbitrage akin term structure model display serious problems. The three models assume that the variance-covariance matrix for their underlying factors is constant, which limits their usefulness in estimating the VaR. Therefore, those models that relax this assumption should perform better and be more adequate for risk-management of fixed-income portfolios.
Gestión diferencial de recursos humanos: una revisión e integración de la literatura
(2017-01-01) Dabos, Guillermo Enrique; Rivero, Andrea Gabriela
Since the end of the twentieth century, the concept of workforce differentiation emerges as a key theoretical development for strategic human resource management. This differentiation is grounded on the differential value that some employees provide to the organization. Based on a literature review on humanresource differential management,weexamine the criteria utilized to strategically distinguish and manage different groups of employees. As a result, two dominant perspectives regarding what constitutes the basis for workforce differentiation are identified, assuming that an employee could be of strategic value based upon his/her individual characteristics (human capital) or the job occupied by him/her. Thus, this article integrates both perspectives that remained largely dissociated in the literature, and raises new inquiries for future research.
Las limitaciones al financiamiento bancario de las Pymes de alta tecnología
(2017-01-01) Vigier, Hernán; Guercio, M. Belén; Martinez, Lisana Martinez B.
The aim of this paper is to analyze whether the technological intensity level associated with the company affects financial access. The methodology applied is an ordered logit model considering a set of variables such as company size, age, export capacity and technological intensity associated to the company’s sector. The results show that the technological intensity of the company turns out to be the variable that most affects the probability of financing itself in the banking sector. This conclusion is relevant to Argentina, given that, if compared to others emerging markets, SMEs do not have alternative instruments to bank financing suitable to the characteristics of high technological SMEs.
Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético
(2017-01-01) Orellana Fuentes, Claudia; Azúa Álvarez, Digna
The study analyzes 14 Chileans companies from the entire energetic economic sector. The totality of these companies revalued its Property, Plant and Equipment (PPE) and continued to applying this model in the subsequent periods up to 2015, according to the International Accounting Standard 16. The methodology used consisted of the review of the financial statements of the companies in the sample. The results show that the use of the revaluation model of PPE had a strong impact on the companies’ equity, where the method used corresponds to a particular methodology adapted to the Chilean energy sector when it comes to regulate rates, known as the New Replacement Value (NRV).
Estudios de rendimiento en las empresas de familia. Una nueva perspectiva
(2017-01-01) Molina Parra, Paula Andrea; Botero Botero, Sergio; Montoya Restrepo, Alexandra
The objective of this paper is to systematize and analyze existing empirical studies of the relationship between family involvement in family businesses and their financial returns. With this purpose in mind, a systematic review of papers has been carried out. These papers have been selected with criteria clearly defined in the most relevant databases of social sciences, aiming at seeing whether this relationship is positive or negative. Based on the findings, three trends of the studies analyzed were obtained: positive relationship, negative relationship and neutral relationship. With these heterogeneous results it has been concluded that the relationship between the family businesses and their performance are complex and probably moderate or affected by factors that are not included in these analysis.
Una tipología de empresas latinoamericanas exportadoras de servicios intensivos en conocimiento y los determinantes de su competitividad internacional
(2017-01-01) Niembro, Andrés
This article has several objectives: firstly, providing a typology of Latin American companies exporting knowledge-intensive services; and secondly, contributing to the study of the determinants of international competitiveness in these sectors with evidence of Latin America, as well as exploring if the influence of these factors differs between types of companies. Based on exploratory evidence of a group of Latin American firms exporting knowledge-intensive services, different business patterns are identified by means of a cluster analysis. The recognition of heterogeneous business realities and the identification of differential impacts of the determinants can contribute to a better design of policy measures tailored to each context.
Relación entre marketing interno y compromiso organizacional en Centros de Desarrollo Tecnológico colombianos
(2017-01-01) Sánchez Estepa, Julián Mateo; Uribe R, Ana Fernanda; Araque Jaimes, Diana L.
This research identifies the relationship between internal marketing and organizational commitment in two Colombian Technological Development Centers. The research method used is a quantitative correlation not experimental one and the sample consists of 100 employees of two corporations located in the municipality of Piedecuesta, Colombia, who were exposed to the Internal Marketing Questionnaire of Bohnenberger and OrganizationalCommitmentScale of Meyer and Allen. The results proved the existence of a significant moderate positive correlation between internal marketing and organizational commitment. In addition, it determined that the affective component of the organizational commitment is the one with the greatest response to internal marketing practices.
Metaanálisis de la relación entre la orientación al mercado y los resultados de la empresa
(2017-01-01) Solano Arboleda, Daniel; Castellanos Ordoñez, Germán
The purpose of this article is to assess quantitatively, with a meta-analysis, the impact of the world crisis in 2008 on the relationship between market orientation and company performance. Likewise, the impact of moderators of measure and context are reviewed under the new economic conditions. The meta-analysis shows a positive relationship between market orientation and company performance in all studies. The empirical studies performed after 2008 show a stronger relationship, but there is not a significant difference among studies before and after 2008. The degree of country development is the only moderator that shows different results compared to previous meta-analysis. In less developed countries a higher relationship between market orientation and company performance is found.

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