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Purpose -The purpose of this paper is to verify the influence of the characteristics of boards of directors on the level of environmental disclosure by Brazilian companies. The board is one of the main mechanisms of corporate governance and its characteristics can influence the level of environmental disclosure. Design/methodology/approach -The study used a sample of 152 companies listed on the São Paulo stock exchange, the BM&FBovespa. The level of environmental information was obtained by conducting a content analysis of company sustainability reports and websites. The generalized additive models based on negative binomial distribution were used to verify the influence of the characteristics of boards on environmental disclosure. Findings -The results indicate that the number of independent board members had statistical significance, suggesting that board independence can improve the control of the administration and encourage greater environmental disclosure. The age variables showed that environmental disclosure increased on boards with average age up to 60 and then decreased. Originality/value -It is expected that this study will contribute to the literature on corporate governance promotion by producing empiric data about the impacts of the characteristics of boards of directors on the level of environmental disclosure of companies that operate in a country with an emerging economy, Brazil. Another contribution may be related to the process of choosing board members because a board of directors must be composed of members with various characteristics to reduce the asymmetry of information and improve a company's environmental disclosure policies.

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a b s t r a c tUsability is considered a critical issue on the web that determines either the success or the failure of a company. Thus, the evaluation of usability has gained substantial attention. However, most current tools for usability evaluation have some limitations, such as excessive generality and a lack of reliability and validity. The present work proposes the construction of a tool to measure usability in e-commerce websites using item response theory (IRT). While usability issues have only been considered in theoretical or empirical contexts, in this study, we discuss them from a mathematical point of view using IRT. In particular, we develop a standardised scale to measure usability in e-commerce websites. This study opens a new field of research in the ergonomics of interfaces with respect to the development of scales using IRT.

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Diversas variáveis estão relacionadas ao desenvolvimento da atividade empreendedora, verifica-se, entre elas, a importância do agente empreendedor. Dos estudos que contribuem para o seu entendimento, este segue a linha que defende que o empreendedor tem características e traços de personalidade singulares em relação à população, os quais são propícios ao sucesso do empreendedorismo. O objetivo deste trabalho é desenvolver uma escala para medir o potencial empreendedor utilizando a Teoria da Resposta ao Item. Foi utilizado o modelo logístico de dois parâmetros da TRI. As estimativas dos parâmetros foram obtidas a partir da amostra com 764 pessoas que responderam a um instrumento composto por 103 itens. A curva de informação e do erro padrão do teste e a interpretação qualitativa de níveis da escala permitiram determinar o intervalo mais apropriado para utilização do instrumento. Os resultados mostraram que a escala é mais adequada para avaliar indivíduos com baixo até moderadamente alto potencial empreendedor. Por isso, sugere-se que novos itens sejam incorporados ao instrumento para mensurar e interpretar níveis ainda mais elevados. A Teoria da Resposta ao Item permite que novos itens sejam calibrados a fim de mensurar os empreendedores com alto potencial empreendedor, aproveitando os dados já obtidos.

RESUMORelata estudo de caso em que foi aplicado o modelo Mapa para Identificação de Potenciais Geradores de Intangíveis. Após mencionar resumidamente a ferramenta utilizada, apresentam-se os procedimentos seguidos para implementar tal modelo numa empresa industrial, evidenciando os passos seguidos, as análises realizadas, os resultados alcançados e as limitações inerentes.Palavras-chave: Ativos Intangíveis, Estudo de Caso. ABSTRACTThis article reports on a case study which applied the model called Map for the Identification of Potential Intangible Asset Generators. After a summarized description of the applied tool, we present the procedures followed to implement such a model in an industrial company, disclosing the steps that were taken, the analyses carried out, obtained results and inherent limitations.

The aim of this paper is to measure the effectiveness of the organizations Information and Communication Technology (ICT) from the point of view of the manager, using Item Response Theory (IRT). There is a need to verify the effectiveness of these organizations which are normally associated to complex, dynamic, and competitive environments. In academic literature, there is disagreement surrounding the concept of organizational effectiveness and its measurement. A construct was elaborated based on dimensions of effectiveness towards the construction of the items of the questionnaire which submitted to specialists for evaluation. It demonstrated itself to be viable in measuring organizational effectiveness of ICT companies under the point of view of a manager through using Two-Parameter Logistic Model (2PLM) of the IRT. This modeling permits us to evaluate the quality and property of each item placed within a single scale: items and respondents, which is not possible when using other similar tools.