Os parâmetros de qualidade da indústria calçadista: uma investigação da sua validade a partir do estudo de caso da Calçados Zapata S.A.

o principal objetivo deste trabalho é desenvolver um estudo sobre os indicadores de qualidade na produção e pesquisar, nas empresas terceirizadas da Calçados Zapata S.A., a existência ou não de padrões de qualidade e sua influência sobre o produto final. Foi realizado um estudo de caso na empresa Calçados Zapata S.A - CZSA. A pesquisa de campo constituiu-se de cento e sessenta e cinco questionários preenchidos por funcionários de três empresas terceirizadas diferentes, sendo uma de montagem, a segunda de aviamento e a última de pesponto, detentoras de um universo de duzentos e sete funcionários. A amostra foi, portanto, de 80 % dos operários com uma parte insignificante de supervisores. A pesquisa visou a opinião do chão-de-fábrica. Por meio de pesquisa em dados secundários, tais como livros, material colhido pela internet e trabalhos acadêmicos, foram apreendidas algumas características da produção de calçados, qualidade da produção, percepção do cliente, terceirização e cultura organizacional. A Empresa pesquisada possui uma cultura que ainda convive com a imagem do seu antigo proprietário. Porém, o desenvolvimento da CZSA, que atualmente conta com a participação de lojas de venda de calçados, material para viagem e material esportivo multi-marcas, esbarra em uma administração de produção que luta pela manutenção da marca, com poucos recursos de renovação do seu parque fabril. A partir destas premissas, é buscado o entendimento dos fatores que levam à perenidade de uma empresa cinqüentenária no mercado calçadista nacional.

Gestão de transferência de inovações tecnológicas para empresas do setor produtivo: complexidade no relacionamento entre organizações de culturas diferentes

The motivation of this study is based on the expectation of understanding, at least in part, the reason why the brazilian academic production ¿ which is among the largest if compared to the developing countries, has not been translated in a useful way into concrete technology transference for the production sector. The supposition that different cultures and subcultures, in terms of values, behavior, practices among organizations and groups of selected actors involved in that process,- which is the central problem of this study, and peculiar to the technology context, has elected that relationship process the object of this research this study theoretical fundaments rely on culture and technology to analyze the subcultures which manifest themselves through the typified groups of researchers, in the public organizations, small scale employers, acting on technology based companies in the private sector (ebts) and mediators. Who also act in the process the preliminary step was the case study. Several qualitative methods an procedures were used. And the investigation has advanced toward interacting interviews, at the end added by the focal group method. The conclusions reject the existence of incompatibility among the subject groups points of view, however, points out some divergent values, the presence of mutual stereotypes and also confirms the supposition that the research platform is strongly influenced by the financial factor. Although, the study reveals that the presence of common objectives which lay behind the cited divergences make possible to present a core of practical suggestions to implement the studied relationships for the benefit of the production sector as well. The peculiarities perceived while dealing with that singular context suggest futures research to clarify possible new and obscure areas in that complex relationships.

As percepções dos funcionários sobre as dimensões formais do Programa de controle de uma Instituição Bancária 2003

This work was developed in a financial institution, with the goal of identifying and analyzing the perception of the employees of the areas defined as the resource focus, according the formal dimension of the actual control program implemented in the institution, with the purpose of exploring the vulnerable points and the conflicting related to the increasing of performance of the employee¿s activities and new tools, concepts and news studies case. The work was conducted with the existing base of theories and concepts, following organizational controls, approachs like Elzioni¿s (1964), Amat¿s and Gomes¿s (2001) and Sturdy¿s, Knights¿s and Willmott¿s (1992). The research done was characterized as descriptive because it aims to describe the perceptions, expectations and the employee¿s profiles in the studied organization, such as field research, because it has the objective of promoting interviews and collecting the primary data and documental, because it will also be performed the analysis of the internal documents of the organization. The research also refers to a certain study case with a sectional cut and predominantly quantitative, but with support in quantitative technics for the initial tabulation of data that were analysed afterwords in interpretative form. The characteristics of the financial institution researched of the control program, has been formed predominantly of post-bureaucratic mechanisms focusing in results, in a hegemonic way expanded, of the utility type with strong alienatorian influences in the employees and with low incentive power, related to the increase of the employee¿s compromises. This way, the control program is noticed by the employees as a monitoring mechanism of actions and results, developed only to increase the institution profits, regardless of the impacts of the physical and emotional aspects and increasing, intuitively, the levels of internal dissatisfaction.

Ecoeficiência na indústria de petróleo: o estudo do craqueamento catalítico na Petrobrás

The concern with the environment is not a recent phenomenon, however, during some time the quarrel over ambient elements did not succeed to reach similar importance as subjects like productivity and quality. The diagnosis of ambient problems with serious consequences in the whole world contributed to renew the concern with the environment and the ambient element acquired high importance in daily activities and in the activities of manufacture and commerce. During many years the ambient politics and regulations were seen as limits to the production or expansion of the productive activities. In the present work we developed a study which demonstrates, in fact this picture is not real. Therefore it is possible to act in efficient considering ambient and economics. A concept that searchs to add efficiency in operations, productiveness and economics to the respect with the environment is the ecoefficiency. In the present work a study of case in the area of ecoefficiency was developed and presents some innovations developed and adopted in the oil industry that had contributed for the company to reach greater efficiency using natural resources, with lesser losses and greater production of demanded derivatives of oil and thus contributing for higher productive, economic and ambient efficiency.

Confiança como antecedente da escolha de compra na indústria da construção civil

o conceito de confiança como antecedente à decisão de compra tem sido introduzido em estudos empíricos sobre marketing no Brasil a partir do referencial teórico adotado principalmente nos Estados Unidos e Europa. A presente dissertação examina a confiança, tanto no vendedor como na sua empresa, como fator que influencia a decisão de compra em relacionamentos business to business. O estudo se baseia no artigo de Doney e Cannon (1997) sobre a confiança no relacionamento entre empresas e seus vendedores. O estudo empírico trata de um levantamento de corte transversal, no qual foram testadas hipóteses específicas para examinar as relações entre as variáveis, em um processo de pesquisa formal e estruturado, com uma amostra de 170 lojas e revendas de materiais de construção no estado do Rio de Janeiro. Os dados foram coletados a partir da base de clientes de uma indústria siderúrgica sediada no interior do estado do Rio de Janeiro com forte atuação nas regiões sul e sudeste do país. A análise dos dados foi feita com base no Modelo de Equações Estruturais (SEM), através do software Lisrel 8.30. Os resultados não são idênticos aos obtidos no estudo original, mas apontam para a importância de se estabelecerem relacionamentos com os clientes. A pesquisa conclui que as características da empresa fornecedora como também seu relacionamento e o do vendedor, influenciam a decisão de compra de seus clientes. No entanto, as características do vendedor não têm impacto sobre a confiança no mesmo. Este estudo fornece subsídios a futuras pesquisas sobre a confiança como antecedente à decisão de compra. São discutidas as limitações da pesquisa e as implicações de seus resultados para a gestão de marketing no Brasil.

Fusões, aquisições estratégicas, e capacidades tecnológicas inovadoras: evidências da indústria de telecomunicações multinacional

This dissertation studies the innovative technological capabilities available in the merger and acquisitions processes and the relationship between these processes with the technological capabilities accumulation to get convergence of technology and services. This study was examined in fourteen companies of the telecommunications industry during 2002 to 2007. Starting on 1990 there were from one end a profusion of studies on the technological capabilities as source of competitive advantages; from another end there are studies on merger and acquisitions with the objective to evaluate the motivations derived from technological factors and stimulation to the competition and the opening of the market. However few of the empirical studies of long stated period that examine the correlation of these events in the industry of telecommunications under the optics of the technological qualification in the level of the companies and for the strategic perspective of enterprise based on the dynamics abilities. An analytical framework already available in the literature was used to describe the contribution of the merger and acquisitions processes for the accumulation of innovative technological capabilities in the studied companies. However the framework was adapted specifically for the industry of Telecommunications. This dissertation also studies the importance of the strategic merger and acquisitions as organizational form in the complementation of technological capability for external sources. Such empirical evidences had been collected from information and data bases published for the own companies who had been examined in this dissertation. Regarding the results, it was found that: 1. In terms of participation with ingress technological capabilities in strategic merger and acquisitions the equipment manufacturers had entered with 71% to 55 of the technological capabilities and the service operator company had entered with 61% to 71 technological capabilities. 2. In terms of implications of the merger and acquisitions for the configuration of resultant technologic capabilities, it was found that the equipment manufacturers had increased 31% the ratio of convergence of technology and the operators of services had increased 4% the ratio for the change in the organizational structure. 3. Regarding the accumulation technological capability to obtain convergence of technology and services was verified the increase these technological capabilities after the merger and acquisitions process in the companies studied. Considering the limitation of this study, the evidences found in this dissertation suggest that the companies use the processes of strategic merger and acquisitions to search for external complementation of their knowledge base to compete in the globalization market. The result demonstrates that this movement has implied in an alteration and accumulation of capability from organization on innovative technological activities regarding the convergence of technology and services.

Marca país - estratégia brasileira para construir sua Marca

The objective of this work is to deeply study of the concept Value of a Country, developed for Simon Anholt who comes to be on-line with what we believe to be the best form to evaluate a Nation, that is, not leading in account only given of per capita product or level of industrial competitiveness, but also given relative to the culture, traditions and tourism and the perception of the people in relation to one determined country, as customers in one satisfaction research. We will work using concepts in the conception of ranking and that they are: Tourism, Exportations, Government, Investments and Immigration, Culture and Population. To the end we wait to have contributed for one better knowledge of the concept and the suggestion for new works. As well as an analyzing the Brazilian position, and what we are making to fortify our image.

Uma Contribuição à Contabilidade das Sociedades Cooperativas: Estudo de Caso sobre a Contabilização dos Atos Cooperativos e não Cooperativos em uma Cooperativa de Produção Vinícola do Sul do Brasil, de Acordo com a Norma Brasileira de Contabilidade - NBC T 10.8.

The main goal of this study is to contribute to the understanding of the appropriate accounting treatment of the operations in cooperatives, which differentiates them from other Brazilian commercial societies. This treatment is objectively examined under the lens of the norm NBC T 10.8 of Federal Council of Accounting, which determines distinction between cooperative acts and non-cooperative acts. The theoretical foundation of this paperwork is centered in examining, from both the cooperative doctrine and the accounting theory viewpoint, the issues related to the origin, nature and purpose of the cooperatives, as well as the accounting regulation applicable to them. The author developed a method to treat adequately the norm NBC T 10.8 and applied it to a case study of a wine producer cooperative in southern Brazil. As a result of this work, it is demonstrated that NBC T 10.8 eliminated a historical deficiency that permeated the accounting practice in cooperatives, whose accounting procedures - implicit in both technical and scientific content in NBC T 10.8 ¿ are presented in a detailed manner.

As percepções dos funcionários sobre as dimensões formais do programa de controle de uma instituição bancária um estudo de caso

Este trabalho foi desenvolvido em uma instituição financeira, com o objetivo de identificar e analisar a percepção dos funcionários das áreas definidas como foco da pesquisa, quanto às dimensões formais do atual programa de controle implementado na instituição, buscando explorar pontos vulneráveis e conflitantes ao aumento da performance das atividades dos funcionários e novas ferramentas, conceitos e frentes de estudos. O trabalho foi elaborado com base nas teorias e conceitos existentes quanto aos controles organizacionais, como as abordagens de Etzioni (1964), Amat e Gomes (2001) e Sturdy, Knights e Willmott (1992). A pesquisa realizada se caracteriza como descritiva, porque visa descrever as percepções, expectativas e os perfis dos funcionários da organização estudada. Os dados primários foram coletados por meio de entrevistas e os dados secundários através de documentos internos da organização. A pesquisa também se refere a um estudo de caso, com corte seccional e, predominantemente, qualitativo, mas com suporte em técnicas quantitativas para a tabulação inicial dos dados que posteriormente foram analisados de forma interpretativa. A conclusão do trabalho foi de que as características do programa de controle da instituição financeira pesquisada, é constituído, predominantemente, de mecanismos pós-burocrático, focado em resultados, de modo hegemônico expandido e do tipo utilitário, com fortes influências alienadoras nos funcionários e com baixo poder de incentivo, no tocante ao aumento do compromisso dos funcionários. Assim, o programa de controle é percebido pelos funcionários como um mecanismo de monitoramento de ações e resultados, desenvolvido apenas para aumentar os lucros da instituição, sem se preocupar com os impactos nos seus aspectos fisicos e emocionais e aumentando, intuitivamente, os níveis de insatisfação interno.

REPETRO - Regime Aduaneiro Especial de Importação e Exportação de Bens Destinados à Pesquisa e Lavra de Petróleo e Gás: análise dos entraves e propostas de soluções

REPETRO, the special tax regime for importing and exporting goods for the exploration and drilling of oil and gas, aims at bringing foreign assets to Brazil enjoying a suspension or even an exemption of taxes, so that Brazilian industry may profit from about 8 billion American dollars in investments. The creation of normative devices as well as the management of the REPETRO model are under the exclusive responsibility of the Brazilian Internal Revenue Services. REPETRO was created in 1999 and is composed of the following customs treatments: importation of goods with suspension of taxes by use of the drawback special regime, suspension mode for national exporting industry; exportation with fictitious exit for the national industry; temporary admission of goods or assets used in oil exploration and production, attending to the needs of both the national and foreign market. Considering the inability of the Brazilian government in restructuring its foreign trade model so that a strong investment in technology could provide for the sector¿s needs, we must ask how we can change REPETRO to help the various companies in the oil business? The issue is very important for one of our main economic activities, though not enough studied. The energy sector has a strategic importance for the development and the economic independence of any country. The winds of globalization lead Brazil to open its economy in the last decade and the national policy for exploration and drilling (E&D) was altered. The government created a new agency dedicated to market control and energy policies, the National Agency for Oil and Biofuels (ANP). With the opening of the market, Petróleo Brasileiro S.A. - Petrobras, the Brazilian giant, lost the monopoly of the oil business. The P-50 Platform, with a capacity for 180,000 barrels per day, was imported based on REPETRO. When it began operating on April 21st, 2006, Brazil achieved self-sufficiency in oil production. The present work intends to estimate the main variables affecting the importation and exportation of goods and assets for E&D, showing how REPETRO works. We also intend to look at the results yielded by the REPETRO model for the development of the production of oil and gas in Brazil, as well as show proposals for its modernization. It has been established that even though since its implementation the REPETRO model has brought fiscal advantages through the reduction of tax costs relating to foreign commerce operations and the incentive of investments in the E&D area with the increase in the national oil production there remain the following limitations: lack of preparation and of knowledge of the model; lack of adjustement of the model to the reality of actitity of E&D of oil and gas; taxes over the pre-operational stage or investment in oil production stage; non-allowance of full access by the national industry to the supply of goods and products relating to the industrialization of goods allowed by REPETRO; other fiscal and administrative difficulties. We conclude that the REPETRO model is important for the development of the area of E&D of oil and gas, but not completely effective. It is necessary to change it or create a new model based on a new perspective of the customs treatment of the activities of exploration and production, minimizing administrative procedures relating to the operations of exportation and importation.

Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais

With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and useful financial information to the users at international level. Considering a country¿s conditions, peculiarities and the stage of development, the need to promote the convergence of the effective accounting practices in the public sector with the emerging international accounting standards is imperative as the public entities endeavor to provide transparent and comparable accounting information that can be understood by financial analysts, investors, auditors and other users, independent of their origin and location. Consequently, the objective of this research was described through the following questions: Which are the main differences between the international and local accounting norms applicable to the public sector in Brazil? Which are the main differences between the applicable international accounting norms and the practices adopted by the Brazilian public sector? And, which are the main differences between the practices adopted by the entities of the Brazilian public sector and the practices adopted by entities of the public sector of countries that formally follow the international accounting norms? The methodology adopted in this research was the one of comparative analysis between standards and practices. To provide a basis for the comparative analysis, the Brazilian standards were used for the public sector and the international standards were identified by consulting with the main international accounting committees. In the comparative analyses of norms adopted in national accounting statements the financial accounting statements of the Municipal districts of Rio de Janeiro and of São Paulo were used, and compared with the international accounting statements of New Zealand. The results of these comparative analyses provide important conclusions about the convergence and harmonization processes in accounting norms and practices for the public sector mainly as they demonstrate some of the conflicts among the recent efforts to base and harmonize accounting practices in the near future, but today significant differences remain between the norms and practices. It was also noticed that, in practice, the divergence in Brazilian accounting practices from the international standards are accentuated by the recognition of the registrations of the budgetary execution in the patrimonial accounting; and, the comparison with the practices adopted by New Zealand demonstrated that the foreign country¿s advances towards harmonizing its standards to the international norms and practices in such an important way that New Zealand independently overcomes the minimum exigencies of harmonization, which in practice, is more complete than the practices currently adopted in Brazil.

Padrões de concorrência no mercado brasileiro de torrefação e moagem de café e 1997 - 2005

This dissertation aims at analysing the patterns of competition from the period of 1997-2005 in the Brazilian roasted and grounded market. For the development of this research, a questionary elaborated by the researchers Maria Sylvia M. Saes and Elizabeth M. M. Q. Farina, that was utilized with the firms associated to the Associação Brasileira da Indústria de Café (ABIC) in 1997, will be used. The same questionary will be replicated in the year 2006 in order to capture changes within the patterns of competition along those 9 years. The methodology applied in this study is the case study, with unit of analysis being the Brazilian roasted and grounded industry. The research will be descripitive, since it will describe the pattern of competition in the Brazilian roasted and grounded market. However, the study is also exploratory due to the fact that there isn't any research that analyzes the specific object of study. The results obtained suggest that, taking into consideration the relevant variables of structure, conduct and performance of the industry of roasted and grounded coffee, the pattern of competition remained the same throughout the period 1997-2005.

Análise exploratória da influência de alianças estratégicas no capital intelectual de empresas

This research verified the influence of strategic alliances on the generation of intangible assets in the Brazilian manufacturers. A field research targeted at the senior management of firm covering around 5% of the net sales of this economic segment in Brazil was developed. The aim of the field research was: i) to validate the hypothesis proposed in the theoretical framework that suggested the existence of a relationship between the development of strategic alliances and the development of competitive advantages to the allied firms, through the positive variation of these firms¿ intellectual capital or intangible assets; ii) to capture data for the development of an exploratory analysis of the subjacent characteristics of this relationship. This study is based on theoretical framework that contextualizes the current economic era - the so called information economy - unveils the existing taxonomy of intangible assets and strategic alliances, taking into account their importance to the competitiveness of modern organizations, and presents categorizations for intangibles and alliances, within the business realm. The results of this research showed that the development of strategic alliances is positively correlated to the increase of intangible assets of the companies studied. Furthermore, indications were found that innovation-based alliances are the ones that contribute more intensely to the development of intangible assets of the allies. Lastly, it was perceived that the more different kinds of alliances are developed simultaneously, the smaller the benefits in terms of intellectual capital generation.

Processos de aprendizagem e acumulação de competências tecnológicas na indústria de injeção plástica: o caso da Multibrás da Amazônia S.A.

This resume focus the connection between the learning process and the technological competences evolution. It is based on business case of a plastic injection company named Multibras da Amazonia S/A, that manufacture plastic parts to electro- electronic industry assemblers, the study used the company evolution from 1983 to 2000. Its conclusion allowed to demonstrate, how the theories developed by Figueiredo (2001) can be used to describe the technological competences and the learning process, and on it's scale from 1 to 6 the Multibras case has reached the level 5. Based on the business case, the study confirmed how the technological competences learning process and accumulation is linked to an organizational knowledge. Using the theory basis, but applied to an industry case, different from all the previous studies, this resume shows that it's necessary to have a continuous, organized and integrated effort to generate and develop the knowledge evolution inside the company to make possible the technological competences accumulation on a fast and effective track.