ISSN 1808-2386   QUALIS A2
12 | 2
March April 2015
: : :

 Dear Readers,

I open  the second edition of BBR in 2015 bringing the results of 2014. In short, the figures for the BBR in 2014 were:
· 6 editions with 6 articles in each issue, totaling 36 published articles;
· 328 articles were submitted, 49 in English; of these, 220 were rejected, 134 in desk reject;
· The average assessment time was 34 days;
· In 2014 BBR had 356 evaluators, and about 5% of them coming from foreign institutions;
· Expanded access to BBR for the following home pages: ,  and ;
· We built a manual of ethics and good publication practices, following international standards (available for download at ), and we asked for the membership in COPE and implement the iThenticate as plagiarism checker software;
· We implemented the DOI;
· Held the second BBR Conference, with the publication of a special issue in 2015 with the best papers of the event;
· We index the BBR in 26 bases (including, ProQuest, Gale, Ulrich, Copernicus) and we are still waiting for the index in 11 other bases, especially the JCR and SCOPUS.
 It was a very busy year for the BBR. These numbers, which show the growth of BBR, were only possible thanks to the efforts of all who work with the BBR (co-editor and associate editors, editorial assistant, evaluators, authors,  and others). I appreciate the efforts of everyone who made 2014 a very special year for BBR.
In this edition, I first present the work of Roberto Carlos Klann and Ilse Maria Beuren, which verified the influence of convergence process with international accounting standards at the level of smoothing results of Brazilian companies. After the research, it was concluded that the effectiveness of the process of convergence of accounting standards of the country to international standards in order to obtain better quality of accounting information, does not depend only the convergence of accounting standards.
Then, the reader will find Matheus Albergaria Magalhes and Fabio Augusto Gomes´paper. The authors constructed a monthly chronology of recessions for Espirito Santo state over the period between January 1991 and March 2012. The results of the research showed that, in terms of an average, it was found that over the analysis period, the state of Espirito Santo went through a larger number of recessions than Brazil. On the other hand, in terms of median durations, it was noted that recessions tend to last less in the State than in the country, despite its greater relative volatility.
The following paper is authored by Beatriz Cavalcante Chamie and Ana Akemi Ikeda. The authors sought to understand what the shoppers, the role played by a person during the purchase process, value in the shopping experience. From the laddering technique in a toy store, it was found that, to create value, the store should offer incentives to assist in the formation of the children, a magical and playful atmosphere, a variety that can awaken the child''''s desire, and foster a sense of a great purchase and maximizing time and money resources.
The fourth paper of this edition was produced by Gabriel Sperandio Milan, Marcelo Benetti Correa da Silva and Suélen Bebber, which sought to answer the following question: What are the attributes and quality dimensions of the built environment that are relevant in the performance of daily tasks of employees of five companies in the furniture sector of the city Flores da Cunha (RS)? After the research, the authors found that, unlike literature, the study identified seven quality dimensions of the built environment (configuration, appearance, functionality, specific activities, personal relationships, business location and comfort), composed of thirty-one attributes.
Then there is the paper written by Maribel Carvalho Suarez and Leticia Moreira Casotti. The authors investigated how the meanings related to the purchase of a car help shape relationships within the family, when investigating consumption. From a qualitative research with several members ten families São Paulo, showed that cars are artifacts able to demarcate family values ​​and hierarchies, it acts as an important "educational" tool and transition to adult life for children.
Finally, the last paper, by Paulo Rogério Faustino Matos, Christiano Modesto Penna and Ana Balbina Gomes Silva, analyzed the convergence of standards in return series of investment funds in shares in Brazil. Contrary to portfolio theory and the characteristics of this market (regulation, transparency, informational efficiency and transaction costs) show an heterogenic behavior, with the formation of four clubs, with dynamic transition and specific composition. The private nature of the management entity, the incentives associated with collecting low administrative fees plus performance fees and the emphasis on gains offset by risk losing funds differentiate the winners.
In short, these are the papers that we offer to our readers in this second edition of 2015. I hope you enjoy. Good reading!
Emerson Mainardes
Editor in Chief

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