Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Capacitação e gestão tecnológica agroindustrial: um estudo de caso no setor sucroalcooleiro

PEDRO, Edilson da Silva; ALVES, Maria Rita Pontes Assumpção. Capacitaçao e gestao tecnologica agroindustrial: um estudo de caso no setor sucroalcooleiro. In: SIMPOSIO DE ENGENHARIA DE PRODUÇAO, 10., 2003, Bauru, SP. Anais...Bauru, SP: UNESP, 2003.

Ajuste estrutural e educação superior no Brasil: princípios negados

SILVA, Hiran Francisco Oliveira Lopes da. A juste estruturale educação superior no Brasil: princípios negados. 206 f., 2007. Tese (Doutorado em Educação) - Universidade Federal da Paraiba, João Pessoa, 2007.

Redes interorganizacionais e inovação: o caso do pólo joalheiro de Belém

This work is a case study based on Belém Jewelry Pole, whose main issue is to understand how the social network (which the Pole is inserted) influences on innovation process on this area. The main objective is to analyze how interorganizational networks impacted/impact on the potential for innovation, creating both limits and opportunities for the companies development. The adopted method analyzed the historical jewelry industry trajectory since the beginning of mineral extraction in the city of Itaituba (in the Pará State) until nowadays. Primary and secondary data were used allowing the view of the dynamics of the network during transformation periods of the main involved actors in the process. The prospect of embeddedness structural as analysis technique allowed verifying the quality of interactors ties, as well as the visualization of their structures. During the jewelry industry trajectory was verified a change in the quality of social relations, modifying the information flow, trust and associations of various links in the production chain. Both direct and indirect ties facilitated the access to remote networks entering new information related to new products, processes and market aspects. This interaction has led to raising the innovation potential causing a qualitative and quantitative improvement in competitiveness of organizations. Some embedded ties allowed the formation of partnerships bringing various economic earnings for those involved in the relationship. Thus, it is understood how aspects related to the position, architecture and quality of ties in a wide social network influenced on the innovation process and eventual jewelry industry trajectory

Coevolução e as práticas isomórficas de gestão: um estudo sobre os processos de mudanças institucionais no Instituto Federal de Educação, Ciência e Tecnologia do RN

The Federal Institution for Education, Science and Technology, in its historical path, has been living different changes. The transformations occurred along the way have been determined by coercive forces from the institutional environment, which has became more and more broad and complex throughout the time, obtaining diverse characteristics and new elements such as non institutional factors1 which started to contribute with the other changes. In this context, this work aims to study the isomorphic practices of the managers in the institutional changes process of the IFRN in 1998 and 2008, as of a theoretical coevolutionary perspective (CHILD; RODRIGUES; LEWIN; CARROL; VOLBERDA, 2003). This theory brings a new point of view for the organization analysis to the organizational studies, since it offers a non deterministic and non linear lection of the evolution process, which means, a coevolution. Thus, the organizations and their institutional and non institutional environment auto evolve, auto organize and auto reproduce. Therefore, the institutional and non institutional factors of the macro environment keep a continuous interdependence relationship with the organizations. For the means of this study, it is important to understand that is impossible to comprehend the object, the isomorphic practices, without considering that the previous institutional changes and its evolutions, its continuations and discontinuations, important in the coevolution process. As such, to call upon the institutional historical track is a fundamental aspect to materialize this study, for the recursive movement is indeed present in the coevolution. Another important point to make this research effective is that it is not possible to abdicate from the hologramatic view2 of this study, which considers the object, the isomorphic practices, part of the whole and this whole is also in the parts, therefore it is impossible to comprehend the object of study outside the context where it belongs. With this, as of the objective previously proposed, it is necessary to describe the characteristics of coevolution of the institutional changes related in 1998 and 2008; analyze the dynamic of the isomorphic mechanisms in its respective institutional change process; and describe the lessons learned which the isomorphic practices left to the IFRN, regarding its benefits and difficulties. All these transformations happened through coercive forces3 of the institutional environment. As of the Nineties, these forces became stronger, the environment became broader and more complex, with the emergency of new environmental factors. This study proposed to study the managing process and its practices, related to the micro environment, although it is required to articulate these actions, the demands and requirements from the macro environment. To make this research effective, semi structured interviews have been conducted with the managers who participated in both institutional change processes. In the results analysis, it has been possible to verify the particularity of each change, the one from 1998 with a strong normative action of the managers against coercive forces from the government for the search of recognition and the institutional legitimation and the one in 2008, which has been characterized by the normative action by managers in agreement with the coercive forces from the government, in favor of the government policy for the technological professional education. However, the results analysis it is possible to notice the evidence of a belonging feeling from the interviewed managers

Gestão híbrida em cooperativa de crédito: uma análise a partir do interesse, participação, satisfação e expectativa dos cooperados da COOPERUFPA

The globalization of markets has confirmed for the processes of change in organizations both in structure and in management. This dynamic was also observed in credit unions because they are financial institutions and are under the rules of the Brazil´s Financial System. Given the context of organizational changes in the financial capital has played the traditional management reform is urgent. In organizations credit unions, given its dual purpose, because in the same organizational environment and capitalism coexist cooperative whose logics are antagonistic, but can live through the balance between instrumental rationality and substantive rationality in credit unions. Based on this concept a new form of management should be thought to be able to accommodate the demand of cooperative, community, government and the market. Hybridization has been observed in management practices` COOPERUFPA into dimensions financial, social and solidarity participation with a trend in paradigmatic form of hybrid management, in that it directly or indirectly affect the management decisions in the credit union. The hybrid management is a trend that has been setting the basis for societal transformation, so that credit unions promote actions of welfare oriented cooperative members and the community around the same time that attend the dynamics of market globalization. These actions, in the context of hybrid management should be implemented by COOPERUFPA from the sociability of the remains and the wide diffusion of solidarity culture between cooperative partnership as a way to recover their participation in trade relations, financial and the social collective developement. For the members of COOPERUFPA financial interest is evidenced in greater relevance for the social interest given its dominant relationship as "mere customer" of the credit union, however, the proactive participation of the life of the cooperative credit union is one of its expectative among of participation of to share power in decisions by general meetings. This passivity`s cooperator of the COOPERUFPA in defending the ideals overshadowed the spread of cooperative principles and values of cooperation among them. Thus his conception for COOPERUFPA in the financial dimension, social and solidarity democracy, performed transversely. The COOPERUFPA for not developing an education policy for the cooperation among its members, contributed to a process of collective alienation of cooperative ideals, since the cooperative do not understand the reality that surrounds them as members of an organization whose mission is to social and financial sustainability of its members

Treinamento e desenvolvimento de pessoas e a nova gestão pública : o caso do Projeto Formação de Tecnólogos em Gestão Pública do Governo do Rio Grande do Norte

This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society