Valoração ambiental: aplicação de métodos de valoração em empresas dos setores mineração, papel e celulose e siderurgia

Industrial segment uses natural resources in a wide scale, but evaluate the use of these resources is a complex and new task. Few is known about existing methodologies of evaluation, mainly because of the fact that the value of this resource is more implicit than explicit. It is known that evaluation methods support the environmental accounting but the industrial community for an effective environmental management of their businesses does not yet use this tool in a regular basis. The main objective of this work is to analyze how companies who develop industrial activities on mining, siderurgy, paper and cellulose segments, are evaluating the use of natural resources for economic development, in terms of methodologies application for environment evaluation. Based on an explore research with companies from the segments previously defined in an intentional sampling and through a case study, it was possible to understand enterprise behavior according to the existing level of knowledge internalized on evaluation methodologies, to go deeper on an analysis of the premises and of the basis of the methodologies in an environmental accounting project of a paper and cellulose segment industry.

Até que ponto as IEBTs estão cumprindo seu dever de casa? um estudo de caso da incubadora de empresas da PUC - RJ

This study aims at understanding the entrepreneurial process and the capacity of the incubators of promoting the technical training of the entrepreneurs as well as developing projects, turning them into prosperous companies. The bibliography about this topic is recent and it is based on actual cases and experiences. The development of the sector is quite big and has been happening with a certain speed, creating a demand for studies and scientific production. Due to the fact that it is an exploratory research, the chosen method was the case study, from which we aim at obtaining current information, representative of the reality. The universe of this research will be the incubators of companies that have a technological basis, the sample of which being the companies that are in the ¿Gênesis Institute¿, the incubator of companies of PUC-RIO. From the results, it will be possible to see entrepreneurial processes, training of businessmen, technological development and generation of prosperous companies. The theoretical reference presents the concepts of entrepreneurialship and IEBTs.

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.

Utilização de instrumentos de planejamento financeiro estratégico em pequenas e médias empresas no estado do Paraná

o presente trabalho averigua os modelos estratégicos atuais e, sua aplicabilidade nas pequenas empresas no que tange à viabilidade financeira de projetos dirigidos a esse assunto. Procurou-se desenvolver a pesquisa com o objetivo de investigar a influência e a operacionalidade dos modelos correntes de estratégia, na liquidez das pequenas empresas, de modo a transformar os dados destas analises financeiras básicas em ferramentas estratégicas de minimização de risco. O método utilizado para o estudo foi o da exploração de literatura de planejamento estratégico e análise financeira de tomada de decisão. Aplicação da teoria foi verificada em uma amostra não generalística e préestabelecida pelo autor, através de um questionário objetivo. As perguntas constantes neste questionário contemplaram a verificação do nível dos conceitos estratégicos presentes nas empresas, suas condições atuais perante a perspectiva financeira e a disponibilidade da aplicação dos conceitos em projetos de planejamento estratégico. Os resultados revelaram a presença de vários conceitos e diretrizes teóricas; porém na averiguação da condição financeira, as empresas pesquisadas apresentaram, através de notas, estado de li qui dez enxuto e com pouca margem de folga para investimentos na área estratégica. O contraponto da pesquisa foi dado pelo modo que como as empresas estão sendo obrigadas a esta análise, por mais que haja conhecimento do assunto, estes critérios não estão sendo utilizados, fato observado na terceira seção do questionário. As conclusões demonstraram que as pequenas empresas pesquisadas oferecem condições de desenvolvimentos estratégicos na forma de adaptações. A teoria informou que isto também constitui um procedimento válido. Porém os conceitos dessas adaptações devem ser avaliados perante a perspectiva da viabilidade financeira e de composição dos custos de capital a ser aplicado. Isto estabelece, além da implantação do início da adaptação estratégica, o uso de ferramentas financeiras básicas e de critérios de análise de risco, sendo esses fatos extremamente compatíveis com o tamanho das empresas e com os preceitos estratégicos. Assim, a hipótese estipula pelo trabalho apresentou compatibilidade com a pesquisa visto que, a teoria corrente demonstrou não ser viável para os gestores, ou ainda, ser aplicada para os casos em estudo. O texto e a pesquisa demonstram isto de modo que, para o caso das pequenas empresas a solução é a adaptação estratégica com estudo de viabilidade e, não a aceitação completa dos modelos propostos normalmente.

Globalização de capacidades tecnológicas inovadoras e o papel de subsidiárias de empresas transnacionais( ETNs) No contexto de países em desenvolvimento: a trajetória de uma empresa do setor de TIC no Brasil

This dissertation seeks to add new evidence to the international debate on globalization of innovation in the developing countries context. Globalization of innovation, in this dissertation, is defined and measured by the types, levels and rate of innovative technological capability accumulation and the underlying technological learning processes (sources of capabilities) at the firm level in late-industrializing countries ¿ or developing countries. This relationship is examined within a large transnational corporation (TNC) subsidiary of the information and communication technology (ICT) sector in Brasil: Motorola do Brasil during over the period from 1996 to 2006. In the international literature there is a strong debate on the extent to which innovative technological capabilities have been spreading internationally. But, the most of the studies are focused on early industrialized countries. In other words, there is still a scarcity of analysis, mainly at the firm level, from the perspective of developing countries. This dissertation supports itself in analytical basis developed in the international literature on accumulation of technological capabilities and learning in the context of developing countries. The learning processes examined in this dissertation are: (i) intra-firm learning processes; (ii) inter-firm learning processes (links between mother and sister companies); and (iii) links between the firm and other organizations of the innovation system (universities, research institutes, among others). Based on first-hand empirical evidence, qualitative and quantitative, collected on the basis of extensive fieldwork, this dissertation examines these issues with adequate level of detail and depth, in this large company in Brazil. The study results suggest that: Concerning the path of the technological capability accumulation, the firm exhibited heterogeneity in the path of accumulation of technological capabilities to distinct functions. For the functions Software Engineering and Process and Management Project the firm reached the Level 6 (Innovative Intermediate Superior), on a scale that ranges from 1 to 7; In relation to technological capability sources, the firm deliberately sought and built sources of knowledge in order to develop and sustain its innovative technological capabilities. The dissertation, thus, contributes to adding new empirical evidence to the debate on globalization of innovative capabilities from a late-industrializing perspective.

Uma abordagem teórica de empresas familiares: desafios e oportunidades

This paper aims at boosting a theoretical discussion on family operated companies in the Brazilian milieu. The methodology applied was based on bibliographical and qualitative research. The basic question raised by this study can be summarized as follows: Which factors should be taken into consideration, on the family business management, under a theoretical perspective? The answer to this question led the research to a better understanding of (i) the family corporate governance; (ii) the personal characteristics of the family business manager and his/her management style; (iii) the company's teamwork; (iv) role overlaping; (v) strategic direction and management assessment; (vi) the company's administrative divisions; (vii) and above all the crucial importance of the corporate governance for family businesses. The main results confirm the relevance of corporate governance in the country's big family businesses, and also point to manager's profile, teamwork, role overlaping (relatives & employees) and its conflicts, management departments, family's control and its strategic direction as ingredients of utmost importance.

Um estudo de caso sobre as empresas de factoring no estado do Espírito Santo

Analisa as atividades das empresas operadoras de Factoring e descreve resumidamente o surgimento deste segmento paralelo, suas atividades e suas principais características no âmbito operacional, econômico, legal e fisco-tributário. Relata que o desenvolvimento dessas atividades ocorre num contexto de mudanças na dinâmica e na estrutura do Sistema Financeiro, de forma semelhante ao que se verifica em termos internacionais, ao promover alterações na forma tradicional de atuação dos bancos no Brasil a partir do período pós-Real. Busca justificar a assertiva de que o advento das empresas operadoras de Factoring foi essencial para o desenvolvimento de pequenas empresas e, finalmente, apura se o programa de reestruturação do sistema financeiro repercutiu nas atividades de Factoring. Inclui um estudo de caso envolvendo empresas locais de fomento mercantil (no estado do Espírito Santo) com o objetivo principal de constatar se dentre estas existem instituições "camufladas", quais sejam, aquelas que visam somente operações pecuniárias, assim evidenciando a prática da "agiotagem empresarial".

Acumulação de Competências Tecnológicas e suas Implicações para a Performance Corporativa: Um Estudo Comparativo entre Duas Empresas da Indústria Moveleira em Bento Gonçalves - RS

This dissertation focus the implication of differences in accumulation of technological competences among companies and its reflex on the improvement of indexes of operational, economical and financial performance. This connection has been investigated at D'Itália Móveis Industrial Ltda. and Pozza S.A Industrial Moveleira, both companies of the furniture market located in Bento Gonçalves - RS. Based on a comparative case study of these two companies, this dissertation is based on empiric evidences about how the company has accumulated its technological competences. Such evidences are qualitative and quantitative, and were collected from several sources in the studied companies. The examination of technological competences accumulation is done based on an analytical structure that exists in the literature, that has been adapted to the analysis of the furniture market. The examination of performance improvement is based on a set of indexes used in the furniture industry. Studies about this subject are found in the literature, but the application of these analytic structures in the furniture market is scarce, mainly in brazilian companies. It has been noticed that the company D'Itália has accumulated technological competences on all the three functions analysed, what suggests implications for the improvement of its performance. On the other side, the company Pozza has shown a paralysation on technological competences accumulation during a long time, what brought implications for the reduction of its corporative performance. In this way, the conclusion of this dissertation suggests that the accumulation of technological competences has contributed to explain the differences of performance between both companies. Besides, it explains how both companies have managed (or not) to accumulate their indexes of performance in the long run. Even though this conclusion is not different from other studies formerly done, this conclusion is derivated from a study applied to a kind of industry that still wasn¿t examined in the available literature.

Acumulação tecnológica e aprimoramento de performance competitiva: evidências de diferenças e similaridades e médias empresas do setor metal-mecânico no estado do rio de janeiro

The main objective of this dissertation is to examine the implications of technological capacities in the improvement of technical performance indexes, specifically at the company level. These relationships were examined in a small sample of metal-working enterprises in the state of Rio de Janeiro (1960 to 2006). Although diverse studies on technological competences have been carried out in the last twenty years, a gap in empirical studies still exist that correlate the performance of companies in the context of developing countries, especially in Brazil. Aiming to contribute to a reduction of these gaps, this dissertation examines the questions by the light of available models in literature, which opting themselves to using operational indexes of companies. For drawing the accumulation of technological competences in this study, the metric proposal by Figueiredo (2000) shall be used indicating the levels of technological qualification in process, product, and equipment functions. The empirical evidence examined in this dissertation is both qualitative and quantitative in nature and were collected, first hand, through extensive field research involving informal interviews, meetings, direct-site observation and document analysis. In relation to the results, the evidence suggests that: - In terms of technological accumulation, a company reached Level 5 of technological capacity in process and organization of production as well as product and equipment. Three companies obtained Level 4 in the function process function while two others had reached the same technological level in the functions of product and equipment. Two companies had reached Level 3 in the product and equipment functions and one remained this level in the function of process; - In terms of the rate of accumulation of technological capacities, the observed companies had reached Level 4 needs 29 years in process function, 32 years in product function and 29 years in equipment function; - In terms of improvement performance pointers, a company which reached Level 5 of technological capacity improved in 70% of its indicators of performance, while the company that had achieved Level 4 had raised its pointers 60% and the other companies had gotten improved in the order of 40%. It was evidenced that the majority of the pointers of the companies with higher levels of technological capacities had obtained better performance. This dissertation contributes to advancing the strategic management of companies in metal-working segment to understanding internal accumulation of technological capacity and indicators of performance especially in the field of empirical context studied. This information offers management examples of how to improve competitive performance through the accumulation of technological capacities in the process, product and equipment functions.

Ações de responsabilidade social das empresas - a percepção do consumidor e sua influência na motivação de compra - um estudo de caso

The social responsibility is being very considered by the organizations and it has been exercising important impact in your strategies. More companies are confronting if with the obligation of incorporating, spontaneously or for pressure of groups and segments, the social responsibility to your profit objectives. Although some defend that the responsibility of the private companies in the public area is limited to the payment of taxes and the execution of the laws, they increase the arguments that your role cannot be restricted to that field, even for a subject of survival of the own companies. It is believed that the consumers passed to value behaviors in that sense and to prefer products of identified companies as ethics and socially responsible. Besides, it is believed that with that performance socially concemed, the company develops values and practices with positive effects on your productive chain and your collaborators, generating better results. The present study had for objective to verify the social actions practiced by O Boticário they are noticed by your consuming public to the point of to take them the purchase decision. The mischievous field research to effect allowed to conclude that such actions are not noticed by your consumers and, therefore, it doesn't motivate them the purchase of the products of the company

O impacto da orientação empreendedora na performance das empresas brasileiras: evidências de um estudo híbrido

The subject entrepreneurship has been gaining strength within the area of strategy, as the entrepreneurial activity represents one of the gears of economic growth and a political social and economic response of the entrepreneur¿s capital. Nevertheless, there are not many studies that investigated if entrepreneurial orientation influences firm performance in Brazil. The objective of the research is to understand and conclude on the relationship between entrepreneurial orientation and firm performance. To achieve this objective, qualitative research through in-depth interviews with 14 managers was followed by quantitative research through data collection involving 104 managers in a heterogeneous sample of 104 companies. The research used the model of Lumpkin; Dess (1996) for entrepreneurial orientation in five dimensions (autonomy, innovativeness, risk taking, proactiveness and competitive aggressiveness), to which two more dimensions were added: strategic alliances and market orientation ¿ that emerged during the qualitative phase of the study. As a result a generic model was obtained ¿ composed of one variable (proactiveness) which positively impacts the firm performance. Proactiveness was also the key factor that positively impacted the firm performance for the service sector and small businesses. For the commercial sector, the model was composed by three dimensions (innovativeness, risk taking and market orientation). While the industry / construction sectors showed no linear relationship between entrepreneurial orientation and firm performance. Competitive aggressiveness is the key factor that impacts positively on firm performance for big companies, whereas for mediumsized companies it is the market orientation which relates positively to firm performance. Finally, there are no significant differences depending on the sector in which the firm operates or its size.

A gestão da logística em empresas de rochas ornamentais: um estudo de caso comparativo

This dissertation attempts to reach four goals: 1) to characterize the logistics development stage in two firms from the stone industry, an export firm and a non-export firm; 2) to identify the logistics functions performed by the firms themselves and the activities that are outsourced and also the reasons; 3) to describe the supply chain of the stone industry; 4) to apply a model called Leading Edge Logistics (BOWERSOX et al. 1992) to evaluate the current gaps between these firms in terms of organizational structure, information technology and performance system. This study has demonstrated that the export firm presented more adherence to the model compared to the non-export one, showing better entrepreneurial and operational performance. Furthermore, it has also confirmed the expectations generated by the conceptual model, as follow: the export firm, due to the more complex operational environment, represented by its involvement in a more competitive and demanding sector, i.e. the foreign trade market, has developed a greater level of sophistication of the logistical organization than the non-export one, achieving a better level of flexibility and therefore becoming more competitive.

Treinamento do capital humano das empresas e o seu reflexo no processo de mudanças tecnológicas, econômicas e sociais

We have never talked so much about Human Capital and how important is to invest in development and training in the enterprises. We also have never seen so much merger and acquisions among foreign and Brazilian enterprise, in all the business areas. In consequence of this, was never so important to review the Training Professional role in that structure. The aim of this dissertation is to evaluate the educator role of Training Professional within enterprises as responsible for the Human Capital training in the process of technological, economic and social changes and also to wake up that Professionals about need of their own training need in order to reach the best didactical and technical qualification, otherwise they will not have success in their job. In the same purpose we will approach how the workers of community knowledge have to apply in this process change and how the entrepreneurs must to manage the Human Been development in order to keep their enterprises profitable. We will use the bibliographical reference to understand the Human Capital in the knowledge community. We will analyze the Pedagogical Prevailing (TRADITIONAL, NEW, TECHNIQUE, LIBERATOR) which has been applied in the enterprise¿s training as support to research showed in this job. At last, we will propose the application of PDCA (PLAN, DO, CHECK, ACTION) studied by Vicente Falconi Campos, as an evaluation instrument of Education and Training Program