Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Os impactos tecnológicos da implantação da nota fiscal eletrônica: um estudo de casos múltiplos

Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implementation process of the Eletronic Invoice and the impacts arising from this technological tool in companies. For that, case studies have been conducted in three companies that emit and receive Eletronic Invoice, in a Information System consultancy, that provides softwares of Eletronic Invoice, and in a State Tax Department. Data collection was performed with organizations representatives through electronic questionnaires. The study concludes that it is expected, by the investigated organizations, that the tool reaches the benefits offered by the Tax Administration. However, these benefits have not been identified yet and neither have the use of methodologies in order to identify them. Moreover, the main impact found was the need for better training and participant´s technical qualification, followed by reducing printing costs and paper purchase

A influência do processo de terceirização de tecnologia da informação na utilização dos modelos de contratação de serviços: um estudo de casos múltiplos

The change in the economic world and the emergence of Internet as a tool for communication and integration among the markets have forced organizations to adopt a different structure, process-oriented with a focus on information management. Thus, information technology has gained prominence in the organizational context, increasing its complexity and range of services provided by this function. Moreover, outsourcing has become an important model for flexible corporate structure, helping organizations to achieve better results when carrying out their activities and processes and be more competitive. To make the IT outsourcing, it is necessary to follow certain steps that range from strategic assessment to the management of outsourced service. Such steps can influence the form of contracting services, varying the types of service providers and contractors. Thus, the study aimed to identify how this IT outsourcing process influences the use of models for contracting services. For this, a study was conducted in multiple cases study involving two companies in Rio Grande do Norte State, specifically the health sector. Data collection was carried out with the CIOs of the companies surveyed through semi-structured interviews. According to the results obtained, it was found that the outsourcing process more structured influences the use of a more advanced contracting model. However, there are features found in these steps carrying more clearly this influence, as the goals pursued by outsourcing, the criteria used in selecting the supplier, a contract negotiation, how to transition services and the use of methods management, but can vary depending on the level of maturity in the relationship of the companies examined. Moreover, it was found that the use of contracting model may also influence how it is developed the IT outsourcing process, requiring or not its more formalized and organization

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process

Analise das melhores práticas em business process management: estudo de casos em organizações hospitalares de Natal/RN

O gerenciamento dos processos organizacionais vem sendo estudado pela ciência administrativa como forma de romper com o paradigma da estrutura organizacional funcional através da Gestão por Processos. O Business Process Management ( BPM alinhado às estratégias organizacionais e suportado cada vez mais pela Tecnologia da Informação (TI), proporciona clareza nas diversas pontas do processo colaborando para sua melhoria contínua com o objetivo de gerar valor agregado ao cliente. As organizações de saúde estão entre as empresas prestadoras de serviço pouco estudadas em relação ao gerenciamento por processos. Assim, este estudo analisou por meio de um estudo empírico de natureza qualitativa, como estão sendo conduzidos os processos organizacionais hospitalares à luz das melhores práticas em BPM. A pesquisa foi realizada através do estudo de casos múltiplos realizados em duas organizações hospitalares na cidade de Natal/RN. A literatura de referência apresentou diversos fatores para um desempenho otimizado em BPM, tratados nesta pesquisa como as melhores práticas em BPM. A partir da revisão da literatura foi elaborada uma síntese das melhores práticas de BPM que serviu de base para elaboração do modelo da pesquisa utilizado para coleta e análise dos dados. Este modelo indicou onze categorias que foram utilizadas para elaboração do roteiro de estrevistas semi-estruturadas, através da técnica de análise de conteúdo, com categorização de grade fechada. As categorias foram agrupadas em duas dimensões: Elementos relacionados à gestão ( governança ; liderança , alinhamento estratégico , cultura e conhecimento ) e elementos relacionados aos processos ( desenho , responsável , executores , tecnologia da informação e indicadores ), e ainda foi identificada uma terceira categoria: escritório de processos . Para seleção dos sujeitos desta pesquisa foi adotada a estratégia em cadeia ou bola de neve . Foi possível identificar que todas as categorias apontadas no modelo de pesquisa emergem entre os fatores buscados pelas organizações hospitalares para o gerenciamento por processos com destaque para categorias: cultura ; conhecimento ; desenho ; tecnologia da informação e indicadores . Em complemento às categorias de análise, foram identificadas dificuldades relacionadas à comunicação e integração dos diversos elos do processo. Além disso, constatou-se que nos hospitais investigados há um desvio do conceito de BPM no que diz respeito a seu objetivo final: agregar valor ao cliente. A pesquisa concluiu que o gerenciamento por processos nas organizações hospitalares investigadas encontra-se em fase inicial ou em desenvolvimento, sendo necessário superar as barreiras da comunicação e edificar uma cultura organizacional orientada às necessidades dos clientes para aplicação das melhores práticas de BPM, desta forma pesquisas futuras sobre este tema em outras organizações hospitalares, podem facilitar um estudo comparativo e ampliar o conhecimento no assunto

Os impactos tecnológicos da implantação da nota fiscal eletrônica: um estudo de casos múltiplos

Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implementation process of the Eletronic Invoice and the impacts arising from this technological tool in companies. For that, case studies have been conducted in three companies that emit and receive Eletronic Invoice, in a Information System consultancy, that provides softwares of Eletronic Invoice, and in a State Tax Department. Data collection was performed with organizations representatives through electronic questionnaires. The study concludes that it is expected, by the investigated organizations, that the tool reaches the benefits offered by the Tax Administration. However, these benefits have not been identified yet and neither have the use of methodologies in order to identify them. Moreover, the main impact found was the need for better training and participant´s technical qualification, followed by reducing printing costs and paper purchase

A influência do processo de terceirização de tecnologia da informação na utilização dos modelos de contratação de serviços: um estudo de casos múltiplos

The change in the economic world and the emergence of Internet as a tool for communication and integration among the markets have forced organizations to adopt a different structure, process-oriented with a focus on information management. Thus, information technology has gained prominence in the organizational context, increasing its complexity and range of services provided by this function. Moreover, outsourcing has become an important model for flexible corporate structure, helping organizations to achieve better results when carrying out their activities and processes and be more competitive. To make the IT outsourcing, it is necessary to follow certain steps that range from strategic assessment to the management of outsourced service. Such steps can influence the form of contracting services, varying the types of service providers and contractors. Thus, the study aimed to identify how this IT outsourcing process influences the use of models for contracting services. For this, a study was conducted in multiple cases study involving two companies in Rio Grande do Norte State, specifically the health sector. Data collection was carried out with the CIOs of the companies surveyed through semi-structured interviews. According to the results obtained, it was found that the outsourcing process more structured influences the use of a more advanced contracting model. However, there are features found in these steps carrying more clearly this influence, as the goals pursued by outsourcing, the criteria used in selecting the supplier, a contract negotiation, how to transition services and the use of methods management, but can vary depending on the level of maturity in the relationship of the companies examined. Moreover, it was found that the use of contracting model may also influence how it is developed the IT outsourcing process, requiring or not its more formalized and organization

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process

Analise das melhores práticas em business process management: estudo de casos em organizações hospitalares de Natal/RN

O gerenciamento dos processos organizacionais vem sendo estudado pela ciência administrativa como forma de romper com o paradigma da estrutura organizacional funcional através da Gestão por Processos. O Business Process Management ( BPM alinhado às estratégias organizacionais e suportado cada vez mais pela Tecnologia da Informação (TI), proporciona clareza nas diversas pontas do processo colaborando para sua melhoria contínua com o objetivo de gerar valor agregado ao cliente. As organizações de saúde estão entre as empresas prestadoras de serviço pouco estudadas em relação ao gerenciamento por processos. Assim, este estudo analisou por meio de um estudo empírico de natureza qualitativa, como estão sendo conduzidos os processos organizacionais hospitalares à luz das melhores práticas em BPM. A pesquisa foi realizada através do estudo de casos múltiplos realizados em duas organizações hospitalares na cidade de Natal/RN. A literatura de referência apresentou diversos fatores para um desempenho otimizado em BPM, tratados nesta pesquisa como as melhores práticas em BPM. A partir da revisão da literatura foi elaborada uma síntese das melhores práticas de BPM que serviu de base para elaboração do modelo da pesquisa utilizado para coleta e análise dos dados. Este modelo indicou onze categorias que foram utilizadas para elaboração do roteiro de estrevistas semi-estruturadas, através da técnica de análise de conteúdo, com categorização de grade fechada. As categorias foram agrupadas em duas dimensões: Elementos relacionados à gestão ( governança ; liderança , alinhamento estratégico , cultura e conhecimento ) e elementos relacionados aos processos ( desenho , responsável , executores , tecnologia da informação e indicadores ), e ainda foi identificada uma terceira categoria: escritório de processos . Para seleção dos sujeitos desta pesquisa foi adotada a estratégia em cadeia ou bola de neve . Foi possível identificar que todas as categorias apontadas no modelo de pesquisa emergem entre os fatores buscados pelas organizações hospitalares para o gerenciamento por processos com destaque para categorias: cultura ; conhecimento ; desenho ; tecnologia da informação e indicadores . Em complemento às categorias de análise, foram identificadas dificuldades relacionadas à comunicação e integração dos diversos elos do processo. Além disso, constatou-se que nos hospitais investigados há um desvio do conceito de BPM no que diz respeito a seu objetivo final: agregar valor ao cliente. A pesquisa concluiu que o gerenciamento por processos nas organizações hospitalares investigadas encontra-se em fase inicial ou em desenvolvimento, sendo necessário superar as barreiras da comunicação e edificar uma cultura organizacional orientada às necessidades dos clientes para aplicação das melhores práticas de BPM, desta forma pesquisas futuras sobre este tema em outras organizações hospitalares, podem facilitar um estudo comparativo e ampliar o conhecimento no assunto

Fatores de sucesso no desenvolvimento de novos produtos em pequenas empresas: um estudo de caso em um fabricante de equipamentos para gás natural veicular

This study presents itself as a contribution to the solidification of the Natural Gas industry, within the scope of the development of new products. The goal of this paper is to analyze the factors that lead to the success of new products through the evaluation of the activities done during the process of development of these products in the Natural Gas sector. To achieve this goal a case study was done in a small company of this segment. At first, as a basis for the study, a bibliographical research was done with books, theses, dissertations, monographies, publications in national and international periodicals, congress annals and publications in the internet related to the subject. Afterwards, a case study was done, aiming at the acquisition of further knowledge about the real process of development of products in a small company of the Natural Gas sector, allowing for the performance of the evaluation. The case study was done at Gas Project and Systems do Brasil, a company that works with the development of electronic equipment to the conversion of car engines to natural gas, through direct observations and interviews with the person responsible for the development and management of products. Through the evaluation of the process it was observed that the activities related to it are done in an informal way and some activities are considered unnecessary for their success. The results also suggest an emphasis in the technological activities, something that was not observed in the activities related to the market. The instruments used in this evaluation prove to be efficient to evaluate the process of development of new products in other companies, including those of different areas. Taking into account the relevance of the studied theme to the strengthening of the Natural Gas industry, it is necessary to do further complementary studies

Estudos de distúrbios ionosféricos propagantes de larga escala (LSTID’S) na região equatorial durante grandes tempestades magnéticas: estudo de casos

The Ionospheric Disturbances – TIDs – are irregularities on the ionospheric plasma propagating in speeds in the order of tens to a few hundreds of meters per second. This present study detected and characterized the TIDs of LSTIDs (Large Scale Travelling Ionospheric Disturbance) type at low latitudes during intense geomagnetic storms and its propagation over the Brazilian sector. This work also shows as being the first to report systematically propagation of gravity waves over Natal. For this purpose, we used ionospheric records obtained from type of digisonde CADI (Canadiam Advanced Digital Ionosonde) located in Natal and the type DSP (Digisonde Portable Souder) located in Cachoeira Paulista, Fortaleza and São Luis, whereupon we used a dataset of 12 years collected by INPE (National Institute of Space Research). In this study, both calm days, that preceded the storms, and the geomagnetically disturbed days were related during the years 2000 and 1012, which cover a period of maximum and minimum solar activity. And it is presented the variations that happened in the electron density from region F of the ionosphere over the Brazilian sector, especially near the Equator (Natal, Fortaleza and São Luis), caused by ionospheric disturbances in the equatorial region during intense geomagnetic storms, because, as we know of the literature in this area, this phenomenon contributes positively to the emergence of LSTIDs in the auroral region, which may move to the equatorial region where a few cases have been documented and studied systematically. From the observation of signatures if TIDs in ionogram records, a study of the morphology of these events was performed and compared with the main characteristics of the wave of this phenomenon during great magnetic storms, i.e., DST <(-200 nT) and KP > 6. Thus, we obtained the main characteristics of TIDs over our region, i.e., period, vertical wavelength, phase and propagation speed, as well as the delay of these disturbances compared to the beginning of the magnetic storms to the Brazilian Sector.

Produção de narrativas escritas no ensino fundamental: estudo de casos

This paper focuses on the construction of the narrative for elementary school students, searching to identify strategies they employed in the production of narrative texts representative of miniconto genre. Therefore, we take a sample forty texts produced by students of 6 and 9 years of basic education, twenty in the 6th year students (ten public school and ten private school) and twenty students in 9th grade (distributed similarly between public education and private). In general, we aim to understand the mechanisms by which producers build their narratives, as well as providing input for analysis of textual production of this genre. This research is based on Functional-Linguistic assumptions of the American side, inspired by Givón (2001), Thompson (2005), Hopper (1987), Bybee (2010), Traugott (2003), Martelotta (2008), Furtado da Cunha (2011), among others. In addition, from the theoretical framework presented by Labov (1972) about the narrative, coupled with Batoréo contribution (1998), we observed the recurring elements in the structure of narratives under study: abstract, orientation, complication, resolution, evaluation and coda. Also approached, but that in a complementary way, the notion of gender presented in Marcuschi (2002). This is a research quantitative and qualitative, with descriptive and analytical-interpretive bias. In corpus analysis, we consider the following categories: gender discourse miniconto; compositional structure of the narrative; informativeness (discursive progression, thematic coherence and narrative, topical-referential distribution); informative relevance (figure / ground). At the end of the work, our initial hypothesis of the better performance of students in 9th grade, compared to 6, and the particular context of education in relation to the public context, not confirmed, since, in the comparative study revealed that the groups have similar performance as the construction of the narrative, making use of the same strategies in its construction.

Produção de narrativas escritas no ensino fundamental: estudo de casos

This paper focuses on the construction of the narrative for elementary school students, searching to identify strategies they employed in the production of narrative texts representative of miniconto genre. Therefore, we take a sample forty texts produced by students of 6 and 9 years of basic education, twenty in the 6th year students (ten public school and ten private school) and twenty students in 9th grade (distributed similarly between public education and private). In general, we aim to understand the mechanisms by which producers build their narratives, as well as providing input for analysis of textual production of this genre. This research is based on Functional-Linguistic assumptions of the American side, inspired by Givón (2001), Thompson (2005), Hopper (1987), Bybee (2010), Traugott (2003), Martelotta (2008), Furtado da Cunha (2011), among others. In addition, from the theoretical framework presented by Labov (1972) about the narrative, coupled with Batoréo contribution (1998), we observed the recurring elements in the structure of narratives under study: abstract, orientation, complication, resolution, evaluation and coda. Also approached, but that in a complementary way, the notion of gender presented in Marcuschi (2002). This is a research quantitative and qualitative, with descriptive and analytical-interpretive bias. In corpus analysis, we consider the following categories: gender discourse miniconto; compositional structure of the narrative; informativeness (discursive progression, thematic coherence and narrative, topical-referential distribution); informative relevance (figure / ground). At the end of the work, our initial hypothesis of the better performance of students in 9th grade, compared to 6, and the particular context of education in relation to the public context, not confirmed, since, in the comparative study revealed that the groups have similar performance as the construction of the narrative, making use of the same strategies in its construction.

Modelo institucional do processo de estruturação de empresas de desenvolvimento de software: um estudo de múltiplos casos

Some authors have shown the need of understanding the technological structuring process in contemporary firms. From this perspective, the software industry is a very important element because it provides products and services directly to many organizations from many fields. In this case, the Brazilian software industry has some peculiarities that distinguish it from other industries located in developed countries, which makes its understanding even more relevant. There is evidence that local firms take different strategies and structural configurations to enter into a market naturally dominated by large multinational firms. Therefore, this study aims to understand not only the structural configurations assumed by domestic firms but also the dynamic and the process that lead to these different configurations. To do so, this PhD dissertation investigates the institutional environment, its entities and the isomorphic movements, by employing an exploratory, descriptive and explanatory multiple cases study. Eight software development companies from the Recife's information technology Cluster were visited. Also, a form was applied and an interview with one of the main firm s professional was conducted. Although the study is predominantly qualitative, part of the data was analyzed through charts and graphs, providing a companies and environment overview that was very useful to analysis done through the interviews interpretation. As a result, it was realized that companies are structured around hybrids business models from two ideal types of software development companies, which are: software factory and technology-based company. Regarding the development process, it was found that there is a balanced distribution between the traditional and agile development paradigm. Among the traditional methodologies, the Rational Unified Process (RUP) is predominant. The Scrum is the most used methodology among the organizations based on the Agile Manifesto's principles. Regarding the structuring process, each institutional entity acts in such way that generates different isomorphic pressure. Emphasis was given to entities such as customers, research agencies, clusters, market-leading businesses, public universities, incubators, software industry organizations, technology vendors, development tool suppliers and manager s school and background because they relate themselves in a close way with the software firms. About this relationship, a dual and bilateral influence was found. Finally, the structuring level of the organizational field has been also identified as low, which gives a chance to organizational actors of acting independently