Navegando por Palavra-chave "Brazil"

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    HRM in Brazil : an institutional approach
    (Universidade de São Paulo, 2021) Amorim, Wilson A. Costa de; Sarsur, Amyra Moyses; Cruz, Marcus Vinícius Gonçalves da; Fischer, André Luiz
    Purpose–The purpose of this work is to comparatively study human resources management (HRM) areas in Brazil, at the national level, analyzing how companies considered labor market and labor relations aspects when building their strategies and when configuring people management models in place in the country (2014–2019), based on local conditions. Design/methodology/approach–The subject was approached through qualitative analysis, encompassing document survey, systematic literature review, specialists’panel discussions, eight focus groups (43 human resources [HR] managers), interviews (16 union members), applying institutional approach to people management. Findings–In regards to labor market and unions, HR areas faced different conditions across Brazilian regions.They have dealt with those influences on their strategic and quotidian decisions in an unstructured fashion. HR areas remain constructed as traditional, adjuvant and far from strategic level. In the institutionalization process –normative isomorphism– a professional HR jargon use was identified. HR areas usually act in collective bargaining, resorting to specialized professionals or consulting companies. During the economic crisis, HR professionals’attitude had a reactive nature, responding to organizations leadership, with little dedication to the emerging context. Practical implications–This work enables important players like HR managers, union members andspecialists in public policies to interpret the institutionalization phenomena of practices related to management,labor market and labor relations in the country. Social implications–Understanding the effects of the relations among state, companies and unions allowsthe different power vectors, acting upon the institutionalization process of people management areas in theBrazilian case, to be outlined. Originality/value–This study applies the institutional approach to understand the economic and socialheterogeneity affecting organizations in Brazil. It enhances the knowledge on HRM areas scope and theirarticulation toward labor market and relations.
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    Os efeitos das transferências intergovernamentais das finanças públicas municipais brasileiras
    (Fundação João Pinheiro, 2014) Almeida, Renata Neri de; Wanderley, Cláudio Burian; http://lattes.cnpq.br/8883271568242398
    The Brazilian Constitution of 1988 made several changes in the Brazilian fiscal federalism. The municipalities were recognized as federal entities, assuming greater responsibilities in the provision of public local services. However, the municipalities financial strengthening was based more in the increasing of the vertical constitutional transfers than by expanding its tax base. Intergovernmental transfers have assumed a significant role in the Brazilian federative relations system, making it an essential item in the revenue for most municipalities. Several studies argue that transfers tend to be spent in public local services in a much bigger way than the local private revenues. Funds received via transfers tend to be used to increase public spending rather than being passed on to citizens (through tax cuts) in order to increase the local private goods consumption. This phenomenon is known as flypaper effect. This study therefore seeks to assess the occurrence of the flypaper effect in Brazilian municipalities between 2002 and 2010, using panel data for the set of 5,507 municipalities. It is used three econometric methods, ordinary least squares (OLS); fixed effects estimation (FE) and random effects estimation (RE). This work aims to overcome some shortcomings of previous studies, seeking to identify the flypaper effect not only in the total municipalities' expenditures, but also in specific municipalities spending. The results confirm the existence of this effect in Brazilian municipal finances (this effect, however, is more evident on current spending than on capital one). It is also observed the predominance of this effect regarding tax revenue, indicating that the transfer has not been used to increase private goods consumption by the citizens through tax cuts.