Gestão ambiental na indústria do petróleo :um estudo sobre as práticas de gestão na perspectiva da aprendizagem organizacional

This work discusses the environmental management thematic, on the basis of ISO 14001 standard and learning organization. This study is carried through an exploratory survey in a company of fuel transport, located in Natal/RN. The objective of this research was to investigate the practices of environmental management, carried through in the context of an implemented ISO 14001 environmental management system, in the researched organization, from the perspective of the learning organization. The methodology used in this work is supported in the quantitative method, combining the exploratory and descriptive types, and uses the technique of questionnaires, having as scope of the research, the managers, employee controlling, coordinators, supervisors and - proper and contracted - of the company. To carry through the analysis of the data of this research, it was used software Excel and Statistical version 6.0. The analysis of the data is divided in two parts: descriptive analysis and analysis of groupings (clusters). The results point, on the basis of the studied theory, as well as in the results of the research, that the implemented ISO 14001 environmental system in the searched organization presents elements that promote learning organization. From the results, it can be concluded that the company uses external information in the decision taking on environmental problems; that the employees are mobilized to generate ideas and to collect n environmental information and that the company has carried through partnerships in the activities of the environmental area with other companies. All these item cited can contribute for the generation of knowledge of the organization. It can also be concluded that the company has evaluated environmental errors occurrences in the past, as well as carried through environmental benchmarking. These practical can be considered as good ways of the company to acquire knowledge. The results also show that the employees have not found difficulties in the accomplishment of the tasks when the manager of its sector is not present. This result can demonstrate that the company has a good diffusion of knowledge

Critérios na tomada de decisão estratégica em projetos de co-geração a gás natural: um estudo em hospitais

This thesis deals with analyzing the actual perception of the brazilian hospital managers about natural gas fired cogeneration. An study of case is developed to obtain information about the viability of the investments in cogeneration technolgies in four hospitals. These studies are made using a questionnaire, to know and to obtain necessaries data of the managers. The main results shows that the investors have a bad feeling about to invest in a different activity. In other hand, the results show that the investors have a good impression about the configuration of the project that uses the project finance like way of financing

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Fragilidade ambiental da bacia hidrográfica do Rio Punaú (RN) e área litorânea adjacente

Hydrographic basins always exercised a big fascination over humankind that attracted for its scenery beauty or for its richness in natural resources, had been acting in order to modify these important ecosystems without, therefore, considering the possible consequences of these changes. The attributed importance to the coast ecosystems, in eminence to the hydrographic basin of Punaú river and adjacent areas, is had when it s verified the diversity of the ecosystems that contemplate it. Hydrographic basin in evidence in Rio Grande do Norte state, occupies an area of nearly 652.71 km², being it sited in the homogeneous micro-region Litoral Nordeste, with a regional population estimated in nearly 75,188 inhabitants, according to the Anuário Estatístico do Rio Grande do Norte 2004. The region of the researched basin is formed by seven municipal districts related as it follows: Maxaranguape, Pedra Grande, Pureza, Rio do Fogo, São Miguel de Touros, Taipu and Touros, but Maxaranguape, Rio do Fogo, Touros and Pureza have a direct participation in the basin. Basin in study have it lands evaluated according to the agriculturist aptitude by the conventionally methodology practiced in the country, having as objective, then, a compara-tive analysis between the ambient unities, Aeolian littoral and coast tray, identified in the researched area. From the characterization of the physic way of the area in study and owning the kept data, it was proceeded the integrated analysis of the structural elements of the landscape which were evidenced that the fragile areas are associated with the areas of agriculture cultivation, such as the ones of irregular occupation. About the degradation, the ambient diagnostic of the basin indicated that the equivalent to the Aeolian Littoral Ambient Unit correspond to the bigger pledging of the ambient quality, in other words, high ambient fragility, being this result due to the use and occupation of the soil, propitiating this way, vulnerability in the vegetal cover of the area, despite it disposes of a low agriculture cultivation percentage. Already in the Coast Ambient Tray, is emphasized the medium ambient fragility, despite of the high index of cultivated area. In a general way, the total area of the hydrographic basin of Punaú river and adjacent areas presented ambient impacts over the tolerance limit, indicating the necessity of a review of the practices of use and handling of the soil, reforesting of the water courses edges, control of erosion and contamination of the aqueous in the perspective to reduce the effects of the impacts due to the use and occupation of the basin in regard. The present search evaluated the ambient impacts diagnosised in the hydrographic basin of Punaú river and adjacent areas, pointing the causes and the probable consequences of the damages caused by these impacts to the basin ambient. From the analysis of these data, if was possible to become explicit how they are fundamental as key elements in the process of decision taking in the ambient questions