O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Circuito espacial de produção de sal:o uso do território do município de Macau/RN pelas indústrias salineiras

The current work it is a research of the spatial circle of salt production and the uses implied by RN salt industry, specifically the city of Macau / RN. Part of the issue - how it gives the uses implied by the spatial distribution of salt in the current historical period, known by some geographers as technical-scientific-informational. The way taken to answer this research was through readings of researches already carried out, field research in government agencies, the use of photographs, questionnaires and interviews. The search for data on production salting, their handling and marketing was one of the methodology steps. The result of this research was the perception of the dynamic activity of salting and uses transmitted within the city of Macau / RN, and the state of Rio Grande do Norte.

Estudo sobre tratamento térmico e mudança superficial da diatomita de Punaú/RN para o desenvolvimento de um auxiliar de filtração

The diatomite is a natural material that has numerous applications due to changes in their physical and chemical properties after processing. It is currently used in the industry as a sound insulator , filter aid and industrial load . The filter material shall be inert chemical composition , which will diatomite confers a high commercial value and performance not found in other particulate materials , for this application. The diatomite surface undergoes changes after thermal treatment at high temperatures , from 800ºC , with properties that enable its application in the food , beverage , pharmaceutical , cosmetic and textiles . In this work , we developed a study on thermal treatment on natural diatomite to adapt their properties to the application as a filter aid . The heat treatments were performed in an open oven at temperatures of 800ºC , 1000ºC and 1200ºC for a time of 24 hours. Reagents were added in the constitution of the samples analyzed. The reagents used were sodium carbonate (Na2CO3 ) and sodium chloride (NaCl) . The samples were characterized by x - ray diffraction , x -ray fluorescence , scanning electron microscopy , analysis and particle size distribution , specific surface area by the BET method , and pore volume by BJH method. The results showed a reduction in porosity of the material as well as a significant increase in specific surface area after heat treatment and the reactants in the ratio of 3 wt%. The diatomaceous earth , after heat treatment , undergone changes in its coloration , varying in white, cream and beige , which directly interferes with the speed of filtration materials process. All results obtained before and after heat treatment of the material with the values obtained for samples already used industrially , Brazilian and American industry , which were characterized using the same test methods performed with the samples in the study were compared and showed promising efficiency when material studied in the region of Punaú - RN , after processing , reagent addition and heat treatment, as an element in the composition of filter .

Avaliação do impacto socioambiental de indústrias têxteis no rio Jundiaí - Macaíba/RN/Brasil

The contamination of aquatic environments is a phenomenon that dates back the origins of human civilizations and was amplified by the advent of industrial processes. The Jundiaí river , Macaíba's main water source, suffering discharge of effluents from various industries. The study work´s in two fronts, the environmental perception front was conducted through semistructured interviews whose textile effluent was appointed by the population as the main problem in the river. It was observed that nearly all respondents had concerns about the environment. In addition, there is an inclusion of individuals as the cause of the problem, because a significant part recognizes that its activities may cause damage to the environment and people's health. In other front, the experimental monitoring of water quality was conducted through ecotoxicological tests and physiochemical analysis that proposed to assess Pomacea lineata .Mysidopsis juniae isolated effect of textile effluent and its influence on the river compared with the limits established by Brazilian law. Although the physio-chemical analysis shows is inconclusive about the participation of the textile effluent in environmental contamination of the river, the ecotoxicological tests have shown to blunt the signal that the effluent may present a risk to aquatic organisms and consequently to human health. Thus, an interdisciplinary way it was possible to study the cause of the environmental problem identified by the population in the realization phase and measurable effect on water quality analysis in the river by means of the tests mentioned.

Gestão do sistema de produção e práticas enxutas adotadas nas indústrias paraibanas: um estudo multicaso

The evolution of the practices and strategies of manufacturing management, over the years, has made many companies realign their production systems in order to raise their competitiveness and operational performance. However, in most cases these changes are made in a heterogeneous manner, which ends up leaving the production system without a defined goal, which may end up damaging the managerial strategies of the organization as a whole. Thus, some organizations seek to use techniques and/or successful production practices used by other companies, believing can be able to reproduce the same results. An efficient production system must be fully planned and appropriate to the strategic objectives of the organization. Thus, this paper aims to identify the manufacturing management strategies adopted in paraibanas industries, as well as identify the lean practices used by them. Thus, a qualitative study was conducted, using as methodological basis the multicase study. Were made: direct observations, semi-structured interviews and questionnaires applied to those responsible by the production sector of the participating companies. As a result, it was possible to identify the type of manufacturing management system adopted by companies. Where it was detected that Company A uses a system of Modern Mass Production with focus on productivity and low cost and the Company B is using Lean Manufacturing system focused on quality and diversity. In the two organizations was possible to realize the application of lean practices where the Company what does not use the LM, possessed lean practices in standard extremely mature of utilization.

BURNOUT: analisando a síndrome do ramo das indústrias alimentícias do Rio Grande do Norte

This paper aims to verify the Burnout´s possibilities of incidence, finding the creating dimensions and comparing with the socio-demographics characteristics of the researched professionals. This quantitative-descriptive search has a population of 197 workers of 23 nourishing companies in Rio Grande do Norte. This population is predominantly male, younger than 28 years old, single, relatively instructed (57,07% with complete high school) and having just started their current job since 79% of the interviewees are in the company less than six years. The AUDITORIA DO SISTEMA HUMANO (ASH) model, utilized for investigation and developed for the Spaniards Quijano and Navarro in 1999, has several dimensions about human resources management and the organizational effectiveness, but only makes part of the research in 19 questions Burnout referring. It was used factorial analyses with extraction method, varimax rotation and Kaiser normalization with the intuition to define the creating dimensions of the syndrome, they were evaluated with Cronbach Alpha coefficient after extraction. The dimensions found through the factorial analyses were: emotional exhaustion, physical exhaustion and vitality. The accumulated explanation value reached 65,30% of total variation. The data socio-demographics don t justify the syndrome appearance, because the T test and ANOVA showed irrelevant values. It has been also observed that the founded dimensions were different of the Maslach sociopsychological perspective (emotional exhaustion, depersonalization and low professional realization) allowing comparison with others researches and the possibility to develop new ones with workers from different assistance areas. These new researches are important, since the syndrome refers to chronic labor stress consequences and any professional is favorable to Burnout, harmful to the company as to the collaborators

Práticas da ti verde que contribuem para o desenvolvimento sustentável: um estudo de caso em indústrias do RN

This dissertation aims to describe the practices of Information Technology Green contributing to sustainable development, in computers and textile industries in the state of Rio Grande do Norte. The goal is to understand the importance and contribution of IT Green for sustainable development. The research methodology used involved a survey of the theoretical approach prepared, involving two case studies in industries of Rio Grande do Norte. The analysis was supported by an analysis of content, which allowed the understanding of the phenomenon of the Information Technology Green sustainable development in the case studies. In conclusion, is that the Green Information Technology contributes to sustainable development, even so through incipient aspects that highlight the competitive business with a focus on cost reduction, and efforts in sustainable practices

Cultura e clima organizacionais: um estudo multicasos em indústrias de laticínios do estado do Rio Grande do Norte

The objective of this study is to investigate if exist relationship between organizational culture and the organizational climate, having as research s locus three dairy industries in the Rio Grande do Norte State. As such, an exploratory-descriptive and conclusive-causal study, with a sample composed of 211 employees of all firms hierarchical levels was undertaken. By way the data collection, the employees personal characteristics, the predominant organizational culture profile and the predominant organizational climate in the industries researched were identified. In order to analyse the organizational culture, the Competing Value Model (CAMERON; QUINN, 2006), with adaptations by Santos (1998, 2000), was used. In order to analyse the organizational climate, the Organizational Climate Measurement Scale, proposed by Martins (et al., 2004, 2008), with modifications, was used. The data were submitted to quantitative statistical analyses, firstly to the set of firms and afterwards to the firms alone, that permitted arrival to the following conclusions: the cultural profiles was met in a balanced way in the researched organizations, with emphasis to clan culture and market culture profiles; the researched organizations have a good organizational climate, based in the Martins (2008) classification, with emphasis to boss and organization s support and physical comfort , being these factors coherent whit the clan culture profile; the personal variables are correlated with the cultural profiles and with the organizational climate factors, however, each organization show its singular form of relation; and the cultural profiles showed influence on organizational climate factors. Thus, the results permitted to conclude that there are relations between the cultural profiles and the organizational climate factors in the researched organizations

A satisfação dos clientes internos e o comprometimento organizacional: um estudo à luz do modelo ASH nas indústrias alimentícias do RN

Currently the organizations are passing for continuous cycles of changes due to necessity of survival in the work market. The administration of the future points a way to the organizations of today and tomorrow, the search of the competitiveness from loyalty and motivation of its staff. Of this form, the model of the Auditoria do Sistema Humano (ASH), developed for Spanish researchers and that now it is being applied in Brazil, contemplates a series of dimensions about Human Resources management quality in the companies and the organizational effectiveness, such as the environment where the company is inserted, the strategies, the organizational drawing, the psychological and psychosocial processes, e the reached results. In this direction, the present research analyzed the factors of job satisfaction and organizational commitment, making, also, a relation of causality between the same ones. The quantitative-descriptive research had as population the employees of twenty three nourishing industries of the State of Rio Grande do Norte (Brazil), registered in the Federacy of the Industries of the state. The collection of the data occurred for the months of October of 2005 and March of 2006, by means of the application of questionnaire of model ASH. The sample was composed for 197 employees, however it was observed presence of five outliers, that they had been excluded from the analysis of the data. To extract the dimensions of the satisfaction and the commitment and identification the factorial analysis was used, with extraction method of principal components, rotation Varimax and normalization Kaiser. The gotten dimensions had been evaluated with the calculation of the coefficient Alpha of Cronbach. The factorial analysis of the pointers of the organizational commitment and identification had extracted ten factors. Of these, four had gotten significance of the analyses inside: affective commitment, values commitment, continuance commitment and necessity commitment. The result of the analysis of the pointers of job satisfaction indicated four factors: extrinsic, motivations, relation with the friends and auto-accomplishment. To deal with the data the relation between job satisfaction and organizational commitment it was used technique of multiple regression. The correlation between commitment and satisfaction was satisfactory, detaching the affective commitment with bigger index of correlation, followed of the affective one