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Bibliographic Details
Main Author:	Edson Ricardo Barbero
Format:	Artículo científico
Language:	pt
Published:	Fundação Escola de Comércio Álvares Penteado 2016
Subjects:	Administración y Contabilidad stakeholders valores individuais Prioridades axiológicas conselho de administração
Online Access:	https://www.redalyc.org/articulo.oa?id=94746846002 https://www.redalyc.org/journal/947/94746846002/ https://www.redalyc.org/journal/947/94746846002/html/ https://www.redalyc.org/journal/947/94746846002/94746846002.epub https://www.redalyc.org/journal/947/94746846002/movil
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Stakeholders ou Shareholders? Valores individuais de conselheiros e identidade empresarial Edson Ricardo Barbero Marcello Marchiano Administración y Contabilidad stakeholders valores individuais Prioridades axiológicas conselho de administração Objetivo – Este artigo diagnostica a relação entre os valores indivi- duais prioritários dos conselheiros de administração e a identidade a stakeholders ou a shareholders de suas empresas. Foram testadas cinco hipóteses relacionadas ao possível fato de que firmas com orientação preponderante a resultados financeiros tenham conselheiros mais in- dividualistas, ao passo que aquelas inclinadas a stakeholders possuem conselheiros que valorizam mais a coletividade. Metodologia – Empreendeu-se uma enquete por meio do inventário de valores de Schwartz (1992) em 74 membros de conselhos no Brasil. O Índice de Sustentabilidade Empresarial (ISE) foi considerado como proxy da orientação a stakeholders . Como técnica de análise, utilizou-se princi- palmente o teste de Mann-Whitney com o intuito de verificar se as duas amostras independentes foram extraídas de populações com média igual. Resultados – Em parcial consonância com investigações anteriores, as empresas orientadas a stakeholders apresentaram conselheiros com valores menos individualistas. Entretanto, para os tipos motivacionais individualistas, apenas Estimulação e Hedonismo foram mais obser- vados nas firmas não participantes do índice ISE. Contribuições – Tal resultado amplia a compreensão sobre o poder preditivo dos valores individuais e estende, entre outras, a publicação de Adams, Licht e Sagiv (2011), que estudou experimentalmente a mesma relação apenas no âmbito das escolhas individuais e em situação laboratorial. O presente artigo contribui teoricamente ao incorporar o âmbito da identidade organizacional ao tema. A imperfeita convergên- cia de achados sugere que há outros fatores se adicionam aos valores individuais como preditores das orientações empresariais pró-acionistas ou stakeholders . 2016 artículo científico 1806-4892 https://www.redalyc.org/articulo.oa?id=94746846002 https://www.redalyc.org/journal/947/94746846002/ https://www.redalyc.org/journal/947/94746846002/html/ https://www.redalyc.org/journal/947/94746846002/94746846002.epub https://www.redalyc.org/journal/947/94746846002/movil pt http://www.redalyc.org/revista.oa?id=947 Revista Brasileira de Gestão de Negócios - RBGN application/pdf Fundação Escola de Comércio Álvares Penteado Revista Brasileira de Gestão de Negócios - RBGN (Brasil) Num.61 Vol.18

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// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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