Ética na pesquisa em Administração

Ethics on scientific research is approached and often discussed in several areas of knowledge connected to health. In the Administration area there are very few studies which approach the topic of ethics on research. The present paper tried to fill in this gap in the production of knowledge about the topic, investigating how the ethical principles found in the literature and in the codes of conduct are noticed and taken into account in Administration research activities developed by acting researchers in Administration Post Graduation Programs. Theoretically speaking, the study was based mainly on the approaches by Creswell (2007) and Bell and Bryman (2007), which discuss the research ethical principles. Methodologically speaking it was all about an exploratory kind of study, with qualitative research approach. Upon data collection, personal interviews were made aiming at its depth and focus groups were formed. The first stage had interviews with four experienced researchers who took part on a teaching and researching event and on the second stage we used the focus group technique. The focus groups were done in four college institutions along with the post graduation programs in Administration in the states of Rio Grande do Norte, Paraíba and Pernambuco, in Brazil. The results suggest the existence of general principles and parameters for the scientific research recommended in the literature and on official resolution. However, in the Administration area, there are only a few recommendations of good practices when it comes to submitting articles for scientific publications but we found no guidance with ethical principles and parameters which cover all the activities in the scientific research and which specifically meet the research particularities in Administration. The main ethical dilemma pointed by the researchers refers to ethical questions which arise at the time of data collection and on disclosing the results. Most researchers do not know the guidelines and the ethical norms on ethics about research that we have in our country neither do they send in their projects to the research ethics committee. When dilemma arises, they decide the ethical question based on their values and common sense. These elements confirm the thesis that the researcher s procedure in the research activities in Administration is predominantly signed by personal values or by common sense and less by ethical principles, whether by not knowing the normative instruments related to ethics or by disagreeing with any disciplining rules on ethical behavior in the research

concepções de administração e administrador em tempos de capitalismo flexível: uma abordagem crítica

A tese trata de dois construtos sócio-históricos Administração e Administrador em face do capitalismo em sua fase flexível. Considerando as mudanças do capitalismo, o texto estabelece como objeto de estudo as concepções de Administração e Administrador, para o campo administrativo, na contemporaneidade. A tese é suportada por uma pesquisa de campo cujo objetivo foi compreender criticamente as concepções do campo administrativo sobre a Administração e o Administrador, em tempos de capitalismo flexível. Epistemologicamente, a pesquisa foi conduzida a partir da perspectiva crítica frankfurtiana, fundamentada em três pares categóricos dialéticos: (i) história versus naturalização; (ii) práxis social versus sistema; e (iii) alienação versus emancipação; privilegiando o pensamento crítico vinculado à primeira geração da Escola de Frankfurt. A literatura prevalente da área de Administração foi revisada mediada pelas duas questões ontológicas que suportam a tese: O que é Administração? e O que é Administrador? para autores como Taylor, Fayol, Drucker, Ohno, Deming, Champy e Mintzberg. Metodologicamente, foi realizada uma pesquisa integralmente qualitativa, com uso de três tipos de entrevistas: (i) entrevista narrativa com história de vida; (ii) entrevista com uso de elementos-estímulo; e (iii) entrevista narrativa ficcional. Para compreensão das narrativas, foi utilizada a técnica de análise hermenêutico-dialética. Os resultados indicam o predomínio da concepção pragmática-instrumental, no tocante à Administração, pela qual ela continua a ser pensada e discursada como uma ação tecnológica e teleológica, que utiliza saberes múltiplos e aprendizagens cambiantes como meios para alcance das finalidades do contexto organizacional mutante. Com relação ao Administrador, há a emergência da concepção estética para apresentá-lo, quando vinculado às organizações. Por esta concepção, há a migração do histórico estereótipo do Administrador controlador e vigilante para a representação do Administrador como um profissional performático. O segundo resultado, que se apresenta como o mais relevante em relação ao Administrador, é o da fuga da profissão. A partir dos pares categóricos dialéticos, esta tese propõe algumas sínteses provisórias críticas: (i) história-naturalização: os sujeitos tomam como naturais a organização empresarial e suas demandas, naturalizando as recentes mudanças que, entre outras coisas, reduzem os postos gerenciais; (ii) práxis social-sistema: pela concepção pragmática-instrumental, as experiências dos Administradores são concebidas a partir do confinamento funcionalista em uma organização-sistema; (iii) emancipação-alienação: tanto a forma naturalizada com que especificam as organizações e sua Administração quanto a práxis interrompida velada em uma experiência reificada mostram-se como fenômenos intrinsecamente e subjetivamente alienantes e contraemancipatórios. Por outro lado, através do movimento de fuga da profissão, os entrevistados parecem (re)significar o silêncio fundador da alienação associada à condição de Administrador: a de pensar como capital, e não se pensar como trabalho. Finalmente, o texto propõe que as possibilidades de emancipação deste profissional residem na tomada de consciência de sua condição como integrante da classe trabalhadora, mesmo em tempos de riscos e incertezas. Assumindo-se como trabalhador, o Administrador poderá lutar pelo seu trabalho, repensando-o em novos termos, em que as dimensões pragmáticas-instrumentais que envolvem sua profissão possam ser dosadas e sempre mediadas por conteúdos substantivos e emancipatórios

A estrutura burocrática de poder no stricto sensu em administração no Brasil: o caso do mestrado profissional em administração pública em Rede Nacional - PROFIAP

This study approaches bureaucratic organizational structures with the aim to understand the adherence procedure to virtual technologies in the stricto sensu educational administrative process. Thus, the author navigates through the formation of these organizations in Brazil with the intent to demonstrate the bureaucratic organizational culture and the consequent form of domination of those who detain power. In this epistemological construction, the author explores the culture s bureaucratic environment and the organizational power. In the analyses, it was observed the technological phenomenon in the ODL s administrative environment, which can explain the adherence procedure to structures and technological instruments for stricto sensu courses that, hypothetically, dilutes the traditional inherited organizational axiom. Therefore, it was utilized as object of study the Professional Master s degree in National Scale Public Administration PROFIAP, hence analyzing the documental content and the legislation related to institutionalization as well as the positioning of professors/coordinators and of the director of CAPES/MEC. Considering this axioms, it was concluded that the bureaucratic structures can admit ODL in the stricto sensu s environment. However, this can only be done as long as the adherence does not imply in a dilution of the traditional forms of power and institutional bureaucratic inherited dominance, as well as the alleged hegemony of the governmental structure in the educational administration adopted in person by the stricto sensu courses in Brazil

O uso do móbile marketing como estratégia de fidelização de clientes :um estudo e empresas do setor de comércio e serviços em natal-RN

This study aims to understand the effects of the mobile marketing use as a relationships tool for companies that operate locally, because of the lack of information about this new marketing tool, as well as the scarcity of studies in this area. This is an exploratory and qualitatively study, based on primary sources, raised through books, articles in the marketing area and the telecommunications industry organs as well as secondary sources. With the purpose to look into the issue, a semi-structured interview is made with the companies managers of the sectors of trade and services in Natal-RN. The advances in technology allow an important discussion focused on the marketing in the new communication technologies scenario. It appears that the mobile marketing adoption and use by local companies is already a reality and companies are awake to changes and technological innovations accessible, especially the mobile telephony as well as convergence with other media. There is, however, that the use of technologies offered by mobile marketing is still limited to the sending of text messages (SMS), despite the numerous possibilities of it use. Moreover, the results obtained with mobile marketing use show that companies can identify them, but there is no effective monitoring in quantity and financial terms. Only affect sales growth and support for progress in loyalty with customers. It shows up that the mentality of not measuring the results still in the plan of changes and technological innovations. The data allow saying that the mobile marketing is a reality, however has not yet signed as a tool for carrying out campaigns and marketing tool for loyalty of customers, despite presenting a wide range of possibilities to streamline and make more effective the marketing businesses process

O processo de institucionalização do curso de administração a distância da UFRN

This work aims to describe how is occurring through the process of institutionalizing the Administration distance course of UFRN. To this end, structured into two parts: through research and analysis of content, sought to impound as if gave historic process of creation, as well as identify variables isomórficas, proposed by Powell and DiMaggio (1991), on the actions undertaken, and still present, institutional actors-having been found three typologies; then investigated the process itself, analyzing the factors of institutionalization suggested Esman (1966-1972), internal structure doctrine, leadership programme, resources, links and exchanges, from the political plan educational course. As the research methodology was defined as qualitative, even though I used survey to collect, reviewed the second ANOVA. The results found in this step pointed out that only the doctrine and internal structure variables are consistent with the assumptions of model; we found for other, discharged indicated a gap between the political acts contemplated in teaching and the actions taken so far, unfavourable element to its legitimacy. However, although the implications found in the analysis of these factors suggest that this course can derive one more discontinuous Government proposal of distance course, this study believes that are still reasonable assistance to facilitate and promote the process aimed at strengthening the progress achieved so far in the success of its institutionalization

Fatores que influenciam a intenção de compra online: aplicação de um modelo adaptado de aceitação da tecnologia para o comércio eletrônico

This research aims to understand the factors that influence intention to online purchase of consumers, and to identify between these factors those that influence the users and the nonusers of electronic commerce. Thus, it is an applied, exploratory and descriptive research, developed in a quantitative model. Data collection was done through a questionnaire administered to a sample of 194 graduate students from the Centre for Applied Social Sciences of UFRN and data analysis was performed using descriptive statistics, confirmatory factorial analysis and simple and multiple linear regression analysis. The results of descriptive statistics revealed that respondents in general and users of electronic commerce have positive perceptions of ease of use, usefulness and social influence about buying online, and intend to make purchases on Internet over the next six months. As for the non-users of electronic commerce, they do not trust the Internet to transact business, have negative perceptions of risk and social influence over purchasing online, and does not intend to make purchases on Internet over the next six months. Through confirmatory factorial analysis six factors were set up: behavioral intention, perceived ease of use, perceived usefulness, perceived risk, trust and social influence. Through multiple regression analysis, was observed that all these factors influence online purchase intentions of respondents in general, that only the social influence does not influence the intention to continue buying on the Internet from users of electronic commerce, and that only trust and social influence affect the intention to purchase online from non-users of electronic commerce. Through simple regression analysis, was found that trust influences perceptions of ease of use, usefulness and risk of respondents in general and users of electronic commerce, and that trust does not influence the perceptions of risk of non-users of electronic commerce. Finally, it was also found that the perceived ease of use influences perceived usefulness of the three groups. Given this scenario, it was concluded that it is extremely important that organizations that work with online sales know the factors that influence consumers purchasing intentions in order to gain space in their market

Auto-eficácia de alunos de administração: um estudo com concluintes do curso de graduação em Administração no Estado do Pará

The current study presents the characteristics of self-efficacy of students of Administration course, who work and do not work. The study was conducted through a field research, descriptive, addressed quantitatively using statistical procedures. Was studied a population composed of 394 students distributed in three Higher Education Institutions, in the metropolitan region of Belém, in the State of Pará. The sampling was not probabilistic by accessibility, with a sample of 254 subjects. The instrument for data collection was a questionnaire composed of a set of questions divided into three sections: the first related to sociodemographic data, the second section was built to identify the work situation of the respondent and the third section was built with issues related to General Perceived Self-Efficacy Scale proposed by Schwarzer and Jerusalem (1999). Sociodemographic data were processed using methods of descriptive statistics. This procedure allowed characterizing the subjects of the sample. To identify the work situation, the analysis of frequency and percentage was used, which allowed to classify in percentage, the respondents who worked and those that did not work, and the data related to the scale of self-efficacy were processed quantitatively by the method of multivariate statistics using the software of program Statistical Package for Social Sciences for Windows - SPSS, version 17 from the process of Exploratory Factor Analysis. This procedure allowed characterizing the students who worked and the students who did not worked. The results were discussed based on Social Cognitive Theory from the construct of self-efficacy of Albert Bandura (1977). The study results showed a young sample, composed the majority of single women with work experience, and indicated that the characteristics of self-efficacy of students who work and students who do not work are different. The self-efficacy beliefs of students who do not work are based on psychological expectations, whereas the students who work demonstrated that their efficacy beliefs are sustained by previous experiences. A student who does not work proved to be reliant in their abilities to achieve a successful performance in their activities, believing it to be easy to achieve your goals and to face difficult situations at work, simply by invest a necessary effort and trust in their abilities. One who has experience working proved to be reliant in their abilities to conduct courses of action, although know that it is not easy to achieve your goals, and in unexpected situations showed its ability to solve difficult problems

O marketing e a atuação social das empresas: uma relação possível

The present work is about a study of multiple cases with exploratory and descriptiveperspective and qualitative emphasis. Its field of study is constituted by three local companieswith description of social performance, with emphasis in the personal interview with thecontrollers. Its main objective consists of understanding as it has occurred the marketingrelation with the enterprise social performance in the context of these companies located inthe State of the Rio Grande do Norte who carry out social investments. For this, it hassearched to analyze the types and characteristics of the developed social actions, to evaluatethe motivations and objectives of the accomplishment of social actions, to verify theimportance and influence of the social performance in the dynamics of the companies, toverify the level of specific knowledge and information in the areas of marketing and socialperformance in the companies and to evaluate the process of communication (promotion andspreading) of the social performance carried out by the companies. It has been verified thatthe company A directly associates it its social and ambient activities with differentiationbenefits, competitiveness, creation of value, loyalty, relationships, image, prestige,positioning of the company, sale and financial return, beyond benefits in the internal level asbigger motivation of its employees and retention of talents, not existing rejection to theinterlacement of the concepts related to the marketing and the social one. Already in companyB rejection in relating its practical social to the marketing, being observed after posteriorquestionings, that the relation of direct and indirect form exists and those divulgations of theseactions are carried out, contradicting the arguments of the controllers of that the actions wouldnot be carried out to generate media. In company C, it been verified rejection andcontradiction with relation to the concepts related to the marketing, alleging itself that theimage of the harnessed company to its social performance is not used in proper benefit,evidencing itself that this company divulges its action and is marketable benefited, even so isnot this the main objective of its social programs. It has concluded that the association ofthese two concepts is positive and favorable to the development of the businesses and thesocial actions of the companies, legitimizing them and benefiting the involved company,groups in the actions and the society that profits socially from the private social involvement in the social matters

Implementação de software livre na administração pública: um estudo de múltiplos casos no Estado do Rio Grande do Norte

New technologies appear each moment and its use can result in countless benefits for that they directly use and for all the society as well. In this direction, the State also can use the technologies of the information and communication to improve the level of rendering of services to the citizens, to give more quality of life to the society and to optimize the public expense, centering it in the main necessities. For this, it has many research on politics of Electronic Government (e-Gov) and its main effect for the citizen and the society as a whole. This research studies the concept of Electronic Government and wishes to understand the process of implementation of Free Softwares in the agencies of the Direct Administration in the Rio Grande do Norte. Moreover, it deepens the analysis to identify if its implantation results in reduction of cost for the state treasury and intends to identify the Free Software participation in the Administration and the bases of the politics of Electronic Government in this State. Through qualitative interviews with technologies coordinators and managers in 3 State Secretaries it could be raised the ways that come being trod for the Government in order to endow the State with technological capacity. It was perceived that the Rio Grande do Norte still is an immature State in relation to practical of electronic government (e-Gov) and with Free Softwares, where few agencies have factual and viable initiatives in this area. It still lacks of a strategical definition of the paper of Technology and more investments in infrastructure of staff and equipment. One also observed advances as the creation of the normative agency, the CETIC (State Advice of Technology of the Information and Communication), the Managing Plan of Technology that provide a necessary diagnosis with the situation how much Technology in the State and considered diverse goals for the area, the accomplishment of a course of after-graduation for managers of Technology and the training in BrOffice (OppenOffice) for 1120 public servers

Avaliação da eficiência dos programas de pós-graduação acadêmicos em administração, contabilidade e turismo

The Triennial Evaluation of Coordination for the Improvement of Higher Education Personnel (CAPES) is made according to several indicators, divided into several issues and items, and their weights. In these it is evident the importance of scientific periodicals. This study aims to evaluate the relative efficiency of post-graduate students in Business Administration, Accounting and tourism evaluated by CAPES in Brazil. The methodology used the data envelopment analysis - DEA (Data Envelopment Analysis). The data were obtained from the site and organized by the CAPES Qualis score. The analysis was performed by the DEA variable returns to scale, product-oriented (BCC-O), with data from the three-year periods 2004-2006 and 2007-2009. Among the main results are the average increase significantly the relative efficiency of the programs in the period 2007-2009 compared to 2004-2006 period, the highest average efficiency of programs linked to public institutions in relation to private, doctoral programs with the present average efficiency sharply higher than those only with masters, and senior programs in general were more efficient. There is also moderate and significant correlation between the efficiency scores and concepts CAPES. The Malmquist index analysis showed that more than 85% of programs had increased productivity. It is noteworthy that the main effect that influences the increase of the Malmquist index is the displacement of the border (Frontier-shift)

Burocracia e comércio exterior: os desafios à exportação sob a ótica das micro e pequenas empresas exportadoras do rio grande do norte

As micro e pequenas empresas, ao mesmo tempo em que exercem um papel extremamente relevante na estrutura produtiva da economia brasileira pelo grande número de empreendedores existentes e expressivo volume de pessoal ocupado, perdem competitividade ao se deparar com entraves ao seu desenvolvimento, sejam eles em âmbito gerencial, financeiro, burocrático ou estrutural. Com base nesse contexto, o estudo procura identificar em que medida, na percepção das MPEs exportadoras do Rio Grande do Norte, as exigências burocráticas do processo exportador afetam o seu desempenho no comércio exterior. Como exigências burocráticas compreende-se o conjunto de normas, regras e procedimentos e documentos que disciplinam o processo exportador, enquanto desempenho é entendido como os resultados da atividade econômica medido através do crescimento das vendas para o mercado externo; das demandas de produtos exportados não atendidas e da ampliação do mercado internacional. A pesquisa realizada é de caráter censitário, desenvolvida junto a quatorze MPEs do estado, atuantes regularmente no comércio exterior nos últimos três anos (2009-2011), utilizando aplicação de questionário, assim como uma consulta a dados secundários disponíveis. A análise dos dados levantados revelou que, efetivamente, na percepção dos respondentes, fatores externos como o custo do processo de exportação, falta de incentivo do governo, excesso de controle dos órgãos públicos e a infraestrutura logística do estado exercem influência na pequena participação das MPEs nas exportações do Brasil e do Nordeste, enquanto o bom desempenho exportador destas relaciona-se a fatores gerenciais, com destaque para investimentos na estrutura organizacional da empresa, conhecimento do mercado internacional e bom relacionamento com clientes e mercados

Práticas interdisciplinares no ensino superior: a experiência do curso de graduação em administração da UNAMA - Pará

This work addresses the study of interdisciplinarity in higher administration education, a topic of great relevance in the present context, due to guidelines issued by Ministry of Education through the National Curriculum Guidelines -NCGs for undergraduate courses in Management. The attention on the subject emerges from the gained experience of a researcher and teacher working as manager of an undergraduate course in Business Administration who set up interdisciplinarity through interdisciplinary projects in a management course pedagogical project at a private university in State of Pará/Brazil. The work rebuilds and reports experiences, and studies the practice of lecturers involved in those interdisciplinary actions. The study aimed to identify changes in pedagogical practices of teachers involved in the searched interdisciplinary experience. To address the questions that directed the work and achieve proposed objectives, from a qualitative approach, a significant bibliographical and documentary work was conducted on the topic. In the survey carried out on secondary sources such as publications of major authors and scientific papers reporting interdisciplinary experiences in higher administration education, it was found that interdisciplinarity for its ambiguous character is still poorly understood by teachers, and reports on its application in administration teaching are incipient. This study also used data collected from primary sources, from dialogues through interviews with educational fellows - teachers and officers of the institution that served as locus of the research, who had the opportunity to experience the studied interdisciplinary experience. Data were processed and analyzed using content analysis technique. Research results showed that teachers of the institution of research have a good understanding of meaning of interdisciplinarity as a link between disciplines; it was also found substantial evidence of changes in teaching practices and actions of such teachers based on their participation in interdisciplinary projects. Although the experience studied can be considered innovative and challenging, much needs to be done in the course management for achievement of interdisciplinary actions in the course, particularly regarding to the removal of institutional, methodological, psychosocial, epistemological obstacles in operationalizing interdisciplinary practices, with emphasis on the need of a process of continuous and specific training aiming at developing skills for interdisciplinary acting, to the extent that these education professionals do not perceive themselves able to act as interdisciplinary lecturers

Interação competitiva do zinco e ferro após administração oral e venosa de zinco em crianças eutróficas

The aim of this study was to assess the acute and chronic effects of zinc in serum iron profile of children aged 6-9 years in relation to nutritional status and dietary intake. The study participants were 11 children regardless of sex, aged 6-9 years. They were selected from three public schools of the city of Natal, Brazil. Body mass index was used to assess nutritional status. In order to determine the patterns of childhood growth and ideal weight we used the standards of the World Health Organization. The dietary intake assessment was based on information from a three-day prospective food survey. The variables were energy intake, protein, lipids, carbohydrates, fiber, calcium, iron and zinc. All children underwent an intravenous administration of zinc (IVAZn) before and after oral administration of zinc (OAZn) (5 mg Zn / day) for three months. We measured serum iron, hematocrit, hemoglobin and total protein, before and after the use of oral zinc. The analysis of hematocrit, hemoglobin and total protein was performed using standard methods of clinical laboratory. Zinc levels and serum iron were measured by atomic absorption spectrophotometry. The project was evaluated and approved by the Ethics in Research Committee of Federal University of Rio Grande do Norte. Results: All children had normal weight. The consumption of energy, fat, fiber, calcium and iron were below recommended levels. However, the levels of protein and carbohydrates were high. Protein and zinc increased significantly after OAZn. Carbohydrate and protein were elevated in the blood. After OAZn, both protein and zinc increased, being statistically significant. Conclusion: The potential inhibitory effect of physiological or pharmacological doses of zinc on the profile of serum iron was observed in children with healthy weight and aged between 6 and 9 years. This negative effect of zinc did not affect the levels of hematocrit or hemoglobin, and therefore did not cause anemia. This was a multidisciplinary study, involving researchers from medicine, nutrition and pharmacy. This met the requirements of multidisciplinarity of the Post Graduate Program in Health Sciences of Federal University of Rio Grande do Norte.

Participação administrativa processual na administração pública dialógica

The dissertation, which is based on the deductive method, by using general concepts of the theory of the administrative participation in the administrative process, addresses the importance of strengthening administrative and procedural activities of citizen involvement in public administration for the administrative consolidation of democracy in Brazil. The emergence of Administrative Law has particular importance for the understanding of its institutions and, of course, for the different fields of public administration. The authoritarian profile of this area of law still exists as a clear recollection of their origin, mainly based on a relationship of superiority of the state over the individuals. Indeed, does not even modern constitutionalism could print a true democracy administrative, since the constitutions were not properly observed by the Government. Furthermore, only the process of constitutionalization of administrative law legal relations took a more democratic profile. That is, the creation of an environment of dialogue with civil society is a recent achievement of the Brazilian government. As the administrative process involves dilemmas and solutions of state action, because it is revealed the expression government, the strengthening of institutions and principles related to the administrative procedure is important for role in making a more participatory relationship between state and citizen. Thus, administrative participation can be considered not only a mechanism of control and legitimacy of state action, but also for improvement and reduction of administrative costs, as a requirement of the principle of efficiency. The objective of this investigation is to assert as the administrative legal relation, the administrative legality, the administrative jurisdiction, the processuality administrative, the consensuality administrative and administrative justice, together with administrative participation, can contribute to a more democratic role of the Public Administration and, therefore, more dialogic and consolidator of the fundamental rights of citizens. Therefore, we highlight the importance of the administrative process and administrative participation as mechanisms for improving public policy and thus as a means of reducing administrative costs mediate the state

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act