Criação de empresas à luz do modelo de decisão effectuation: um estudo com mulheres empreendedoras no município de Currais Novos/RN

This study analysed the creation of businesses by entrepreneur women in the Currais Novos city, looking for verifying if they used making decision processes aligned to the Effectuation logic throughout the creation of their companies. To this, was accomplished a multiple cases and exploratory study, whit a qualitative approach of analyse, using the thematic life history technique that match accounts and semi-structured interview route, being accomplished like a long interview, where the researcher interact with the informer continuously. The semi-structured interview route was created by the adaptation of the interview route used by Tasic (2007). The present study appealed to a intentional selection of individuals in function of their importance in relation to the boarded theme. This means that the individuals were chosen in function of their social and theoretical representatively inside the considered situation. The participant individuals of this research were five entrepreneur women that act in the Currais Novos city, owners of five different companies. To the data treatment and analyse, was chosen the content analyse technique. This study worked with a priori theoretical categories. The categories of analyse in this study was obtained with base in the Effectuation approach (SARASVATHY, 2001a, 2001b, 2008), that is an alternative model of making decision to the classic model based in the causality principle. These categories are Clarity of Initial Aims , Tolerance to the Lost and Initials Investments , Control of Resources ( who I am , what I know and who I know ) and Promoting Over Contingencies . As result, the entrepreneur women researched, in a general way, hadn t clear initial aims at the companies creation moment, hadn t aversion to the risk to lose the time and the money that they were investing in the company in formation, they highlighted the products and services identity that offered with a strong link with Seridó region, they had experience in the field of activity in which they decided to open their companies, had the commitment of partners in the beginning of the business and they knew to transform the initial difficulties in opportunities. By the end, this study conclude that the entrepreneur women studied used, in a big part, making decision processes aligned to the Effectuation logic throughout the creation of their companies

A fazenda pública em juízo: a anulação de decisão administrativa definitiva a favorável ao contribuinte

El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial

Aspectos constitucionais da anulação de decisão definitiva da administração pública federal no processo tributário

Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire

Sistemas computacionais espaço-temporais para toma de decisão em questões ambientais relacionadas à indústria de petróleo e gás

The area between São Bento do Norte and Macau cities, located in the northern coast of the Rio Grande do Norte State is submitted to intense and constant processes of littoral and aeolian transport, causing erosion, alterations in the sediments balance and modifications in the shoreline. Beyond these natural factors, the human interference is huge in the surroundings, composed by sensitive places, due to the existence of the Guamaré Petroliferous Pole, RN, the greater terrestrial oil producing in Brazil, besides the activities of the salt companies and shrimp farms. This socioeconomic-environmental context justifies the elaboration of strategies of environmental monitoring of that coastal area. In the environmental monitoring of coastal strips, submitted to human impacts, the use of multi-sources and multitemporal data integrated through a Spatio- Temporal Database that allows the multiuser friendly access. The objective was to use the potential of the computational systems as important tools the managers of environmental monitoring. The stored data in the form of a virtual library aid in making decisions from the related results and presented in different formats. This procedure enlarges the use of the data in the preventive attendance, in the planning of future actions and in the definition of new lines of researches on the area, in a multiscale approach. Another activity of this Thesis consisted on the development of a computational system to automate the process to elaborate Oil-Spill Environmental Sensitivity Maps, based on the temporal variations that some coastal ecosystems present in the sensibility to the oil. The maps generated in this way, based on the methodology proposed by the Ministério do Meio Ambiente, supply more updated information about the behavior of the ecosystem, as a support to the operations in case of oil spill. Some parameters, such as the hydrodynamic data, the declivity of the beach face, types of resources in risk (environmental, economical, human or cultural) and use and occupation of the area are some of the essential basic information in the elaboration of the sensitivity maps, which suffer temporal alterations.In this way, the two computational systems developed are considered support systems to the decision, because they provide operational subsidies to the environmental monitoring of the coastal areas, considering the transformations in the behavior of coastal elements resulting from temporal changes related the human and/or natural interference of the environment

Algoritmos e Arquiteturas VLSI para Detectores MIMO com Decisão Suave

The use of Multiple Input Multiple Output (MIMO) systems has permitted the recent evolution of wireless communication standards. The Spatial Multiplexing MIMO technique, in particular, provides a linear gain at the transmission capacity with the minimum between the numbers of transmit and receive antennas. To obtain a near capacity performance in SM-MIMO systems a soft decision Maximum A Posteriori Probability MIMO detector is necessary. However, such detector is too complex for practical solutions. Hence, the goal of a MIMO detector algorithm aimed for implementation is to get a good approximation of the ideal detector while keeping an acceptable complexity. Moreover, the algorithm needs to be mapped to a VLSI architecture with small area and high data rate. Since Spatial Multiplexing is a recent technique, it is argued that there is still much room for development of related algorithms and architectures. Therefore, this thesis focused on the study of sub optimum algorithms and VLSI architectures for broadband MIMO detector with soft decision. As a result, novel algorithms have been developed starting from proposals of optimizations for already established algorithms. Based on these results, new MIMO detector architectures with configurable modulation and competitive area, performance and data rate parameters are here proposed. The developed algorithms have been extensively simulated and the architectures were synthesized so that the results can serve as a reference for other works in the area

Sistema integrado para tomada de decisão espacial em situações de derramamento de óleo no litoral norte do Estado do RN

The northern coast of Rio Grande do Norte State (RN) shows areas of Potiguar basin with high activity in petroleum industry. With the goal of avoiding and reducing the accident risks with oil it is necessary to understand the natural vulnerability, mapping natural resources and monitoring the oil spill. The use of computational tools for environmental monitoring makes possible better analyses and decisions in political management of environmental preservation. This work shows a methodology for monitoring of environment impacts, with purpose of avoiding and preserving the sensible areas in oil contact. That methodology consists in developing and embedding an integrated computational system. Such system is composed by a Spatial Decision Support System (SDSS). The SDSS shows a computational infrastructure composed by Web System of Geo-Environmental and Geographic Information - SWIGG , the System of Environmental Sensibility Maps for Oil Spill AutoMSA , and the Basic System of Environmental Hydrodynamic ( SisBAHIA a System of Modeling and Numerical Simulating SMNS). In a scenario of oil spill occurred coastwise of Rio Grande do Norte State s northern coast, the integration of such systems will give support to decision agents for managing of environmental impacts. Such support is supplied through a system of supporting to spatial decisions