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Objective: this study proposes a hesitant fuzzy linguistic TOPSIS model for supplier segmentation based on economic, environmental, and social criteria. Proposal: the model classifies suppliers in a segmentation matrix considering their capabilities and willingness to collaborate. It was implemented using Microsoft Excel© and applied to a hydropower plant. Two employees of the company chose a set of segmentation criteria, assigned weights to these criteria, and evaluated the performance of suppliers. In the pilot application, the performance of six suppliers was analyzed and ranked according to 28 criteria. The classification results were endorsed by the decision-makers involved. Conclusion: the model provides consistent results and can assist managers in designing development programs aimed at improving the economic, environmental, and social performance of suppliers. Additionally, it can support group decisions under uncertainty and hesitation, allows the use of linguistic expressions, and does not limit the amounts of criteria or alternatives. [ABSTRACT FROM AUTHOR]

The objective of this research is to analyze the relationship between resistance to change and organizational commitment of public employees from the state of Minas Gerais in Brazil. This study includes only public employees who participated in the individual performance appraisal program (ADI), which was developed by the state government along with other changes integrating the "Management Shock" project. A survey method was employed to test the hypothesis. The sample size is 679 respondents from three State Secretary offices of Minas Gerais. Factorial analysis was preferred to estimate the measurement model, linear regression was employed to test the hypothesis, and variance analysis was run to test the differences between the Secretaries of State. The results indicate that a positive variation in the acceptance of and cooperation with the individual performance appraisal program leads to an increase in organizational commitment level. In other words, employees who collaborate with the changes are more likely to be highly committed to the organization. The main contribution of this research is to relate commitment to the perception of organizational changes employees experience as result of the management shock program. [ABSTRACT FROM AUTHOR]

This study analyzes the predominant features of each of the four identified dimensions of a Management Control System [MCS] as well as draws an analysis of their inter-relationships. These dimensions are defined in the context of an integrated model that is developed from two relevant theoretical models: a model of an MCS proposed by Ferreira and Otley (2006); and a model for assessing the success of an information system suggested by DeLone and McLean (1992). The proposed integrated model takes two dimensions from the first model ('design and use') and two dimensions from the second model ('user satisfaction' and 'individual impact'). To assess the proposed model, a pilot study is conducted by analysing the results of a questionnaire survey directed to three large Brazilian financial institutions. The results demonstrate that a traditional MCS design continues to predominate, and that MCSs are used mainly for diagnostic use. User satisfaction is enhanced by an adequate MCS structure, and positive individual impact is enhanced when the use of the MCS increases productivity. Moreover, the results don't suggest a presence of a pattern of relationships in which a certain technique or a certain information characteristic will invariably lead to higher satisfaction level and higher individual impact. [ABSTRACT FROM AUTHOR]