A formação e o desenvolvimento de arranjos cooperativos sob a ótica da imersão social e da economia dos custos de transação: um estrudo de caso na Coopercam e na Unipesca

The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned

Inserção de fornecedores locais como fonte de desempenhos em custos de transação e legitimidade: estudo de caso na cadeia produtiva do petróleo e gás do Rio Grande do Norte

The inclusion of local suppliers in production chains has considerable impact on its performance, but most notably in its main actors. The results of this process may be of different kinds and can be analyzed from economic or institutional approaches. This study aimed to verify the existence of different performances of Petrobras due to the inclusion of local suppliers in the oil and gas production chain in the state of Rio Grande do Norte, from the viewpoints of transaction costs and the Institutional Theory. In order to this, were made the characterization of the PROMINP, the description of its actions and results, the mapping of its institutional context of reference, and identification of results obtained by Petrobras in terms of transaction costs and legitimacy. The theoretical framework is based on authors dealing with industrial concentration, as like Marshall, Krugman, Porter and Schmitz, from the sociological perspective of neoinstitucional theory, as like DiMaggio and Powell and Scott and Meyer, and transaction costs, as like Williamson. This is a qualitative research, with data collection done by consulting secondary fonts and semi-structured interviews with nineteen actors of three groups, namely: actors involved in actions of the program, representatives of enterprises and representative of Petrobras. To analyze the content was used the Suchman s model (1995) for categories associated with strategies of legitimation and fourteen variables associated with the three variables assets specificity, bounded rationality and opportunism (Williamson, 1995, 1989) in the case of transaction costs. The results indicate that PROMINP has achieved its objectives by encouraging the increased participation of local companies in the oil and gas production chain, reflecting in the economic development of the state. The Redepetro/RN, fostered and built upon the interaction of the participants, is presented as a solution of continuity to the participation of enterprises in the chain, after the closure of the actions of the program. PROMINP demands responses to coercive, legislative and regulatory pressures of the organizational field, whose institutional context of reference is wide. From the point of view of legitimacy, through strategies to gain cognitive legitimacy and maintaining pragmatic legitimacy, Petrobras can manipulate the environment, ensuring the compliance of the constituents to their technical and institutional demands. Enterprises, in turn, respond to the demands through compliance with technical demands, mainly through the certification of processes, and cultural changes. There aren t clear gains related to the transaction costs, however, gains in legitimacy can be seen as a cumulative capital that can serve as a competitive differential that generates economic gains. In terms of theoretical findings, it was found that, due to its explanatory power for actions that are difficult to explain only in economic terms, Institutional Theory may be used as theoretical support concurrent with other theories. TCE model has limitations in explaining the program actions. In the case, it s emphasized that Petrobras doesn t seek only economic efficiency, but has in its mission the commitment to social development.

Avaliação da eficiência dos programas de pós-graduação acadêmicos em administração, contabilidade e turismo

The Triennial Evaluation of Coordination for the Improvement of Higher Education Personnel (CAPES) is made according to several indicators, divided into several issues and items, and their weights. In these it is evident the importance of scientific periodicals. This study aims to evaluate the relative efficiency of post-graduate students in Business Administration, Accounting and tourism evaluated by CAPES in Brazil. The methodology used the data envelopment analysis - DEA (Data Envelopment Analysis). The data were obtained from the site and organized by the CAPES Qualis score. The analysis was performed by the DEA variable returns to scale, product-oriented (BCC-O), with data from the three-year periods 2004-2006 and 2007-2009. Among the main results are the average increase significantly the relative efficiency of the programs in the period 2007-2009 compared to 2004-2006 period, the highest average efficiency of programs linked to public institutions in relation to private, doctoral programs with the present average efficiency sharply higher than those only with masters, and senior programs in general were more efficient. There is also moderate and significant correlation between the efficiency scores and concepts CAPES. The Malmquist index analysis showed that more than 85% of programs had increased productivity. It is noteworthy that the main effect that influences the increase of the Malmquist index is the displacement of the border (Frontier-shift)

Desenvolvimento de um sistema de planejamento, gestão de serviços e controle de custos em obras de construção civil

The increasing competitiveness of the construction industry, set in an economic environment in which the offer is now greater than the demand , causes the prices of many products and services, are strongly influenced by the processes of production and the final consumer. Thus, to become more competitive in the market and construction companies are seeking new alternatives to reduce and control costs, production processes and tools that allow for close monitoring of the construction schedule, with the consequent compliance deadline with the client. Based on this scenario, the creation of control tools, service management and planning work emerges as an investment opportunity and an area that can promote great benefits to construction companies. The goal of this work is to present a system of planning, service management and costs control that through worksheets provide information relating to the production phase of the work, allowing the visualization of possible irregularities in the planning and cost of the enterprise, enabling the company to take steps to achieve the goals of the enterprise in question, and correct them when necessary. The developed system has been used in a piece of real estate in Rio Grande do Norte, and the results showed that its use together allowed the construction company to accompany their results and take corrective and preventive actions during the production process, efficiently and effective

Análise dos custos assistenciais de uma operadora de plano de saúde no Brasil

The relevance of rising healthcare costs is a main topic in complementary health companies in Brazil. In 2011, these expenses consumed more than 80% of the monthly health insurance in Brazil. Considering the administrative costs, it is observed that the companies operating in this market work, on average, at the threshold between profit and loss. This paper presents results after an investigation of the welfare costs of a health plan company in Brazil. It was based on the KDD process and explorative Data Mining. A diversity of results is presented, such as data summarization, providing compact descriptions of the data, revealing common features and intrinsic observations. Among the key findings was observed that a small portion of the population is responsible for the most demanding of resources devoted to health care

Modelo matemático para otimização dos custos de um sistema híbrido eólico-solar : aplicação no bombeamento de petróleo

This work purposes the application of a methodology to optimize the implantation cost of an wind-solar hybrid system for oil pumping. The developed model is estimated the implantation cost of system through Multiple Linear Regression technique, on the basis of the previous knowledge of variables: necessary capacity of storage, total daily energy demand, wind power, module power and module number. These variables are gotten by means of sizing. The considered model not only can be applied to the oil pumping, but also for any other purposes of electric energy generation for conversion of solar, wind or solar-wind energy, that demand short powers. Parametric statistical T-student tests had been used to detect the significant difference in the average of total cost to being considered the diameter of the wind, F by Snedecor in the variance analysis to test if the coefficients of the considered model are significantly different of zero and test not-parametric statistical by Friedman, toverify if there is difference in the system cost, by being considered the photovoltaic module powers. In decision of hypothesis tests was considered a 5%-significant level. The configurations module powers showed significant differences in total cost of investment by considering an electrical motor of 3 HP. The configurations module powers showed significant differences in total cost of investment by considering an electrical motor of 5 HP only to wind speed of 4m/s and 6 m/s in wind of 3 m, 4m and 5 m of diameter. There was not significant difference in costs to diameters of winds of 3 m and 4m. The mathematical model and the computational program may be used to others applications which require electrical between 2.250 W and 3.750 W. A computational program was developed to assist the study of several configurations that optimizes the implantation cost of an wind-solar system through considered mathematical model

Custos e benefícios de um programa de exercício aeróbios na doença pulmonar obstrutica crônica: ensaio cliníco aleatório controlado

Pulmonary Rehabilitation, especially due to aerobic exercise, positive impact in reducing morbidity/mortality of patients with COPD, however the economic impact with costs of implementing simple programs of aerobic exercise are scarce. This is a blind randomized clinical trials, which aimed to evaluate the costs and benefits of a simple program of aerobic exercise in individuals with COPD, considering the financial costs of the Public Health System and its secondary endpoints. We evaluated lung function, the distance walked during six minutes of walking, the respiratory and peripheral muscle strength, quality of life related to health (QLRH), body composition and level of activity of daily living (ADL) before and after eight weeks of an aerobic exercise program consisting of educational guidance for both groups, control and intervention and supervised walks to the intervention group. The health costs generated in both groups were calculated following table Brazilian Public Health System. The sample consisted of forty patients, two being excluded in the initial phase of desaturation during the walk test six minutes. Were randomized into control and intervention group thirty-eight patients, three were excluded from the control group and one was excluded from the intervention group. At the end, thirty-four COPD comprised the sample, 16 in the control group and 18 in the intervention group (FEV1: 50.9 ± 14% pred and FEV1: 56 ± 0.5% pred, respectively). After for intervention, the intervention group showed improvement in meters walked, the sensation of dyspnea and fatigue at work, BODE index (p <0.01) in QLRH, ADL level (p <0.001) as well as increased strength lower limbs (p <0.05). The final cost of the program for the intervention group was R $ 148.75, including: assessments, hiking supervised by a physiotherapist and reassessments. No patient had exacerbation of IG, while 2 patients in the CG exacerbated, generating an average individual cost of R $ 689.15. The aerobic exercises in the form of walking showed significant clinical benefits and economic feasibility of its implementation, due to low cost and easy accessibility for patients, allowing them to add their daily practice of aerobic exercises

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

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

Um estudo sobre custos de elaboração de material didático e tutoria em EaD online em uma Instituição de Ensino Superior no Brasil

This study has as main objective to verify the proportionality of the costs with elaboration of didactic material and costs with tutelage and instruction incurred in a higher education institution, located in national territory, and that offers a degree course in the education area in the modality of EaD online. The purpose of the measurement of this proportionality of the costs was of answering these they are, among other, the relevant costs incurred by the institution research object. This is a research of exploratory stamp whose methodological procedure adopted for your development, in what it refers the collection, analysis of the data and the investigation means, it is the case study, as well as the documental and bibliographical research. The found results indicate that the costs with elaboration of didactic material and the costs with tutelage and instruction are relevant, however they are not the only ones considered as such. The costs involved with acquisition and operation of specific softwares they also constitute an relevant costs. The structure of the costs can be altered in agreement with the analyzed period and in agreement with the characteristics of synchronism of the offered course. It was also verified that the technology used in this education modality it ends up generating additional costs incurred with professionals of specific knowledge in technology

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Contabilidade do crescimento pelo lado da demanda agregada: uma proposta de cálculo das contribuições ao crescimento pela demanda agregada para o Brasil de, 2000 a 2009, utilizando matrizes insumo-produto

The demand side growth accounting studies the demand aggregate component contributions in the Gross Domestic Product (GDP). Traditionally, international and national organizations that uses the traditional method for calculating such contributions. However, this method does not take into account the effect the induction of imports by the various components of aggregate demand on the calculation of these. As an alternative to this method are presented others studies that consider this effect, as the alternative method proposed by Lara (2013), the attribution method, proposed by Kranendonk and Verbruggen (2005) and Hoekstra and van der Helm (2010), and the method the sraffian supermultiplier, by Freitas and Dweck (2013). Was made a summary of these methods, demonstrating the similarities and differences between them. Also, in the aim to contribute to the study of the subject was developed the “method of distribution of imports” that aims to distribute imports for the various components of aggregate demand, through the information set forth in the input-output matrices and tables of resources and uses. Were accounted the contributions to the growth of macroeconomic aggregates for Brazil from 2001 to 2009 using the method of distribution, and realized comparison with the traditional method, understanding the reasons for the differences in contributions. Later was done comparisons with all the methods presented in this work, between the calculated contributions to the growth of the components of aggregate demand and the domestic and external sectors. Was verified that the methods that exist in the literature was not enough to deal with this question, and given the alternatives for contributions to the growth presented throughout this work, it is believed that the method of distribution provides the best estimates for the account of contributions by aggregate demand sector. In particular, the main advantage of this method to the others is the breakdown of the contribution of imports, separated by aggregate demand component, which allows the analysis of contribution of each component to GDP growth. Thus, this type of analysis helps to study the pattern of growth of the Brazilian economy, not just the theoretical point of view, but also empirical and basis for the decision to economic policies

Benchmarking e regulação do setor de distribuição de energia elétrica nacional: proposta para avaliação dos custos operacionais eficientes

In Brazil, the National Agency of Electric Energy (ANEEL) represents the energy regulator. The rates review have been one of its main tasks, which establish a pricing practice at a level to cover the efficient operating costs and also the appropriate return of the distributors investments. The changes in the procedures to redefine the efficient costs and the several studies on the methodologies employed to regulate this segment denote the challenge faced by regulators about the best methodological strategy to be employed. In this context, this research aims to propose a benchmarking evaluation applied to the national regulation system in the establishment of efficient operating costs of electricity distribution utilities. The model is formulated to promote the electricity market development, partnering with government policies ant to society benefit. To conduct this research, an integration of Data Envelopment Analysis (DEA) with the Stochastic Frontier Analysis (SFA) is adopted in a three stages procedure to correct the efficiency in terms of environmental effects: (i) evaluation by means of DEA to measure operating costs slacks of the utilities, in which environmental variables are omitted; (ii) The slacks calculated in the first stage are regressed on a set of environmental variables by means of SFA and operating costs are adjusted to account the environmental impact and statistical noise effects; and, (iii) reassess the performance of the electric power distribution utilities by means of DEA. Based on this methodology it is possible to obtain a performance evaluation exclusively expressed in terms of management efficiency, in which the operating environment and statistical noise effects are controlled.

Cooperação e competição entre políticas no Brasil: os custos da governabilidade no presidencialismo de coalizão

Public policies have been studied in the various fields of humanities and social sciences, from different theoretical and technical aspects. However, there is still a lack of studies that incorporate the dimension that encompasses the political action and its interference in such actions, also recognizing the importance of the institutional setting of the Brazilian presidential model in implementing these policies. This fragmented and multiparty system has led to power heterogeneous sets of political parties. Thus, the ministerial offices, more than assisting the President´s government project, manage particularized agendas, which are party biased and have the influence of interest groups in hegemonic themes addressed by government agencies. When these agendas operate in sectoral and specialized policies, the friction level is apparently low. However, when this occurs in intersectoral actions, such as in regional development, there is evidence of strong signs of competition among government agencies, which in theory, should operate in an integrated manner. Although this is not a specific feature of Luiz Inacio Lula da Silva´s government- the period to be studied- there was similar behavior in Fernando Henrique Cardoso´s presidency, one realizes that the expansion of coalition on behalf of governance is increasingly interfering in the outcome of intersectoral public policies, due to these multiple arguments in action. In order to understand these processes, this study focused on the Sustainable and Integrated Development Programme for Differentiated Meso-Regions (PROMESO), part of the National Policy for Regional Development (NPRD). The program provides interface with various government agencies and their public policies in a clear intersectoral design. The research sought to identify and analyze the relationships between government agencies and their programs with interest groups, whether political parties or other segments of civil society, highlighting the logic of favoritism, which poses in second place the integration of actions in the intersectoral policies. Therefore, besides the theoretical debate that incorporates several categories of political science, public administration, public policy, geography and economics, the study focused on secondary sources, using different government agencies databases in order to raise information. It was observed that the interference of partisan politics has been disastrous for some public policies. Thus, the research confirms that cooperative character is fragile within government agencies, often limited to official documents, and that there is indeed, a striking feature of competition, especially when it comes to transversalized policies