Editorial

• Autor(a) principal: Lopo Martinez, Antonio
• Data de Publicação: 2018
• Tipo de documento: Artigo
• Título da fonte: BBR. Brazilian Business Review (English edition. Online)
• Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/310

The complexity of the business area requires, regarding the production of a scientific work, the clarification of the reference system. The diversity of the approaches on which one is able to study administration, economics and accounting would make the ideas become unintelligible or excessively extensive in order for them to be systematically presented. Therefore, the choice of the reference when dealing with the scientific knowledge is imperative. Without a reference system knowledge becomes ignorance. Despite knowing the diversity of the existing approaches concerning the business area, it is understandable that, in order for the knowledge about reality to be operated, its choice is indispensable. For only through it one can get to know and bring to the subject the object comprehension. It is worthwhile to point out that once you recognize the effective existence of the reality, materialized in time and space, its objectification is essential so that its knowledge may be operated. This way, it is of utter importance that the step of the mere perception of something (noesis) is overcome and the object (noema) is structured so that one might be able to acquire knowledge.The language function, which is a crucial element for the formalization of the object, gains prominence in the process of the object knowledge. In essence, any knowledge of reality presupposes language. By the way, states Ludwig Wittgenstein: “the limits of my language mean the limits of my world”. In this line of thought, language arises as a way of transforming effective reality in conceptual reality, constituting the instrument and resource for obtaining this knowledge. One important element which is often neglected by the researcher in his manuscripts is communication. It does not matter how important the phenomenon or the studied problem is, the lack of communication will affect the disclosure of the idea. On this issue Francis Darwin registered that: "In science, the credibility goes to the man who convinces the world and not the man to whom the idea first occurs". It is not rare to find a poor analysis of the meaning of the results on works that had been submitted to publication. In that sense, the valuable teaching of William Bragg functions as warning by pointing out that "The most important thing in science is not obtaining new facts but rather discovering new ways of thinking about them". Naturally, new facts are important, but they become more convincing when put in the context of a reply for the question: "What do the results mean?” An answer to this question should include a discussion about the findings before previous researches and theories.In this second edition of 2011 we presented another six original articles of interest to the scientific community. The first piece of work of this edition belongs to Claudio Felisoni de Angelo, Ronaldo Zwicker, Nuno Manoel Martins Dias Fouto and Marcos Roberto Luppe. In this article, the authors dedicate themselves, with competence and effort, to examining comparatively the application of two methods of retail sales forecast in the Brazilian marketplace: the time series and the neural networks.Next, the work of Dany Rogers Silva, Karem Cristina de Sousa Ribeiro and Hsia Hua Sheng, shows a model of profitability measurement of the commercial credit concession. After thorough investigation, the authors concluded that the decision of the companies that take into consideration only the credit risk and the client size for stipulation of the credit limit might trigger incorrect decisions.In the third article of this edition, Fabio Vinicius de Macedo Bergamo, Antônio Carlos Giuliani and Lesley Carina do Lago Attadia Galli, in a relevant and innovative research, propose to elaborate a model for measuring the students’ loyalty and retention in Brazilian higher education institutions. Odilanei Morais Dos Santos, Ariovaldo Dos Santos and Paula Danyelle Almeida Da Silva are the authors of this edition’s fourth piece of work. In an instigating article and with a rigorous methodological treatment, they discuss how the additional information from the oil production and exploration activities of the oil companies is related to the losses due to E&P assets impairment. The revealing results suggest several variables which are relevant to the losses recognition for the reduction to the recoverable value in E&P assets.The fifth article belongs to the competent researchers Roberto Carlos Klann and Ilse Maria Beuren. The article aims to research if characteristics such as size, activity sector and financial-economic performance influence the companies to disclose accounting performance indicators in the form of voluntary disclosure in their annual reports. In the last article of this edition, Adriana Ventola Marra, Valéria da Glória Pereira Brito, Maria Regina Carvalho Teixeira de Oliveira and Bernadete Oliveira Sidney Viana Dias, in a very interesting and carefully prepared work, discuss the phenomenon of the retirement, and how this is interpreted in the feminine imagery. They investigated the symbolical contents of retired women about how they see themselves before and after retirement. Enjoy the reading!