ISSN 1808-2386   QUALIS A2
12 | 4
July August 2015
: : :

Dear Readers,
I would like to begin this editorial bringing important news. The BBR signed a contract of co-publication with the renowned publisher Springer. This means that from 2016, BBR will be part of the scientific basis of Springer journals, following the internationalization goals of BBR. In this sense, important changes will occur from 2016. I will bring these changes in the next editorials, but I would like to highlight two changes.
First, starting in October 2015, BBR will only receive articles written in English, because Springer acts exclusively with the English language. Considering the search for internationalization of BBR, this step naturally happened. As we are already receiving many articles in English, I consider that the volume of papers received will remain high, which ensures international recognition for our authors.
Second, current papers will remain available in the current BBR´s home page, not being transferred to the Springer´s base. Only the articles published from 2016 will be available on Springer. As for previous editions, the BBR home page on the Springer will indicate where papers of volumes 1 to 12 may be consulted. It is also important to note that, unlike most scientific journals supported by publishers, BBR will continue to be open access to all! In the next editorial, I will bring more news of the changes in BBR, now with Springer.
Another highlight is the launch of our new Special Issue, to be published already at the base of Springer (sixth number of 2016). We opened submissions for the new Special Issue with the theme of Strategy in Sport Management, primarily due to the Olympic Games in Brazil in 2016. We want to be part of this special moment for Brazil. I would like to emphasize that the editor’ team invited for the Special Issue is international: João J. Ferreira, University of Beira Interior / Portugal, Dina Miragaia, University of Beira Interior / Portugal and Vanessa Ratten, La Trobe University / Australia. I want to thank the guest editors in advance for their efforts to accomplish this important Special Issue. I would like to remind the candidates for the Special Issue that it will be received only articles in English. Do not miss this opportunity to participate!
In this issue we present the first study, authored by Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi and Maisa de Souza Ribeiro who stressed that the use of the fair value measurement of biological assets requires discretion when using the discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of the study of these authors was to verify the existence of evidence for the possible managements of results between companies that have adopted the fair value method based on the discounted cash flow. After investigating companies with biological assets, the authors found higher earnings management indications for companies that use discounted cash flow.
The second study of this issue, whose authorship is Luciana Carvalho de Mesquita Ferreira and Ciro Barbosa de Aquino Almeida aimed to study the relationship between employee turnover and performance in the trading sector. The research used data from a single company with several branches and tested if the branches with lower employee turnover are those with the best results, both in economic terms (sales volume), as organizational (work accidents). Upon completion of the investigation, the results brought evidence of a strong correlation between employee turnover and sales.
Then the third study, by Leonardo Aureliano-Silva, Evandro Luiz Lopes, Otávio Bandeira De Lamônica Freire and Dirceu da Silva, found from three experiments, the effect of celebrity endorsement, with different levels of congruence with the product and handling the brands of products. The aggregate analysis of the three experiments indicated positive effect between celebrity endorsement, with high marks of consistency for not recognized products, and also that this effect is not noticed when they evaluated the positively recognized brand products.
The fourth study of this issue, authored by Marcelo de Rezende Pinto, Marcos Eugênio Vale Leão, Ramon Silva Leite and Danielle Ramos de Miranda Pereira analyzed the differences of perceptions of high and low-income students of the Administration course as the cultural and symbolic elements involving higher education, the importance that higher education occupies in consumer priorities and the influence on consumption patterns of students, adequacy travel to their reality and the expected benefits for joining the degree course. Researchers have identified that there is construction of difference in meaning between the strata of students.
Following the fifth study of this issue, whose authors were Giancarlo Gomes, Denise Del Prá Netto Machado and Joaquin Alegre, analyzed the determinants of organizational culture (strategy, structure, support mechanisms, stimulating innovation and communication) that influence innovation in Santa Catarina´s textile industries. After research with organizations of Santa Catarina, the authors concluded that the organizational structure was the dimension that most influenced the formation of the culture of innovation. In addition, flexibility and cross-functional teams are indicators that show whether organizations are developing a culture of innovation.
Finally, the last study, by Josicleide de Amorim Pereira Moreira, Maria das Graças Vieira and Cristiane Gomes da Silva, analyzed the relationship between theoretical knowledge and practical know-how in training in Accounting from the political-pedagogical foundations of higher education in the state of Paraíba. The survey results revealed that the courses have eminently theoretical format. The practices are not carried out "full time", and its focus is the "modus operandi". The authors found that it is not conceived in accounting training the practice dissociated from the theory and vice versa.
In short, these are the news of the BBR and the papers we offer to our readers in this fourth edition of 2015. I hope you enjoy. Good reading!
Emerson Mainardes
Editor in Chief
BBR - Brazilian Business Review


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