11 resultados para Organizações Serviços Contabilidade
em Universidade Federal do Rio Grande do Norte(UFRN)
Resumo:
The definition of the boundaries of the firms is subject that has occupied the organizational theorists long ago, being the seminal work of Coase (1937) indicated as the trigger for one theoretical evolution, with emphasis on governance structures, which led to a modern theory of incomplete contracts. The Transaction Cost Economics (TCE) and Agency Theory arise within this evolution, being widely used in studies related to the theme. Empirically, data envelopment analysis (DEA) has established itself as a suitable tool for analysis of efficiency. Although TCE argues that specific assets must be internalized, recent studies outside the mainstream of theory show that, often, firms may decide, for various reasons, hire them on the market. Researches on transaction costs face with the unavailability of information and methodological difficulties in measuring their critical variables. There`s still the need for further methodological deepening. The theoretical framework includes classic works of TCE and Agency Theory, but also more recent works, outside the mainstream of TCE, which warn about the existence of strategies in use of specific assets that aren`t necessarily aligned with the classical ideas of TCE. The Brazilian oil industry is the focus of this thesis, that aimed to evaluate the efficiency of contracts involving high specificity service outsourced by Petrobras. In order to this, we made the categorization of outsourced services in terms of specificity, as well the description of services with higher specificity. Then, we verified the existence of relationship between the specificity of services and a number of variables, being found divergent results than those that are preached by the mainstream of TCE. Then, we designed a DEA model to analyze the efficiency in the use of onshore drilling rigs, identified among the services of highest specificity. The next step was the application of the model to evaluate the performance of drilling rigs contracts. Finally, we verified the existence of relationship between the efficiency of contracts and a number of variables, being found, again, results not consistent with the theory mainstream. Regarding to analyze of efficiency of drilling rigs contracts, the model developed is compatible with what is found in academic productions in efficiency of drilling rigs. The results on efficiency show a wide range of scores, with efficiencies ranging from 31.79% to 100%, being low the sample efficiency average. There is consonance between the model results and the practices adopted by Petrobras. The results strengthen the DEA as an important tool in studies of efficiency with possibility to use for analysis other types of contracts. In terms of theoretical findings, the results reinforce the arguments that there are situations in which the strategies of the organizations, in terms of use of assets and services of high specificity, do not necessarily follow what is recommended by the mainstream of TCE
Resumo:
The present report is the result of an applied research in the educational entities of the third sector, aiming to demonstrate whether the financial influences the perception of users on the image of those entities. For both used the prospect of integrative marketing relationship adapting to and developing a set of indicators which bore the measurement of images from the model of Machado et al (2005) and Kotler and Fox (1994). The sample included a total of 187 parents and financial responsibility in 03 (three) institutions of education in Natal / RN. These data were processed by multivariate statistical analysis, factor analysis, linear regression, analysis of cluster and discriminant analysis. The factor analysis also identified 6 images perceived by users of services. Next were the relationships of cause and effect between the financial and images formed. In discriminant analysis, was identified two distinct groups of parents and guardians with financial perceptions similar and well defined. The result of the work shows that the differential level of financial participation of parents and guardians not influence the formation of the images formed from educational institutions of the third sector
Resumo:
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
Resumo:
This work articulates a discussion about the role of the Non-Governmental Organizations (NGOs) in the social policies scenario, privileging the basic education directed to the poor in Brazil, in the period from 1992 to 2002. It is a relevant theme, particularly due to the importance of the NGOs in both the national and international scope actions. The study assumes that the NGOs are instruments of control (social control) that filter the social demands towards the State, specially regarding the basic education directed to the poor. It also discusses the process of acknowledgement e expansion of the NGOs as a result of the political and economic conjuncture leading to the State reform, which had an impact on the field of social policies. A close examination of these complex relations was only possible through the understanding of the third sector establishment, having the NGOs as the main means. In this movement, relevant information of the reality are considered in order to delimit the extents of this phenomenon, with a brief reference to its origins, to the marks of its conjunctural relations, registering the multiple faces of these Organizations and the constutive elements of the debate among different visions regarding the third sector, having the NGOs as a part of its composition. With this approach, documents and publications by the NGOs and the government are researched. Based on this material, the purposes announced by these organizations are analyzed, considering the Brazilian social, political and economic conjuncture. The State of Maranhão has been chosen as an example of this context, due to the high levels of poverty and low school performance, and also given that a great many NGOs actions are more and more being held in that location in order to promote social policies. It has been concluded that the NGOs help strengthen the theses that show the decrease in the State responsibilities on free, public and quality education, and that such principle is being negotiated through the partners actions
Resumo:
Desde a criação da tecnologia e do seu uso pelas empresas, a relação custo e benefício nem sempre foi bem elucidada tanto para os responsáveis pela área de tecnologia quanto para a alta direção. Mas, apesar disto, cada vez mais as organizações investem maciçamente em tecnologia, esperando que esta seja a solução para diversos problemas. Por isto, esta questão tem se tornado crucial para o processo de tomada de decisões, visto que investimentos nesta área costumam ser dispendiosos e, na atual conjuntura, estas análises precisam ser extremamente criteriosas para que se miniminizem as possibilidades de insucesso dos projetos, principalmente numa economia estabilizada e de concorrência acirrada. Uma das alternativas que as empresas têm buscado para atingir o sucesso e correr menos riscos é a terceirização da área de TI. Partindo desta visão, a presente dissertação tem por objetivo realizar uma investigação sobre a terceirização dos serviços de TI em todos os seus aspectos, isto é, desde a sua motivação, serviços efetivamente terceirizados, vantagens, desvantagens e possíveis obstáculos, a visão do alinhamento estratégico da TI, os processos de gestão de contratos e formas de controle e, por fim, tendências futuras. Trata-se de uma pesquisa de múltiplos casos, envolvendo franquias do Sistema Coca-Cola no Brasil. O estudo apresenta uma pesquisa bibliográfica sobre o processo de tomada de decisão empresarial, a análise de investimentos, a gestão e a terceirização da TI, o que permitem definir as dimensões de análise da pesquisa. Na pesquisa de campo foram entrevistados os gerentes da área de TI, nas cidades de Brasília-DF, Goiânia-GO e Ribeirão Preto-SP. A pesquisa de campo permitiu identificar como as mesmas avaliam seus investimentos em TI, como esta área é gerenciada, o que as levou a optar pela terceirização e como os processos terceirizados afetam a organização. Por se tratar de uma pesquisa qualitativa, optou-se por analisar comparativamente as três organizações. Com a realização deste estudo, obtiveram-se, como principais resultados, que as organizações estão utilizando a terceirização em TI para focar no negócio principal e, mesmo encontrando diversas desvantagens, inclusive com relação a custos, acreditam que os benefícios justificam. Ainda identificaram-se alguns obstáculos internos para a terceirização, principalmente quanto ao receio de se perder a inteligência do negócio. O acompanhamento dessas atividades terceirizadas é realizado pela equipe interna e por critérios estruturados, onde se verificam os níveis de serviço
Resumo:
In contemporaneousness watches in Brazil the emergence of a "new" relationship between State and society based on partnership, which will allow the growing playacting organizations "non-profit" and "public interest" in the management of social public policies. In that sense, as part of a logic of global restructuring of the Capital, under the aegis of the neoliberal project, starting from the years of 1990, an administration model is had in favor of the market that looks for to minimize the actions of the State, reinforcing the outsourcing of the social public politics, and consequently, debilitating rights legally conquered. In that way, with this study it was pursued as general objective to apprehend the actions developed by Non-governmental Organizations NGOs in the child's area and of the adolescent in Natal / RN, verifying in that measured, these contribute to the warranty of rights or they reproduce practices of welfare work, and as specific objectives: to identify the group of the actions developed by NGOs in the child's area and of the adolescent in Natal / RN; to analyze the practice of NGOs of the point of view of the human resources, of the administration, of the financing, of the user's participation in the decision processes, as well as the quality of the services and the continuity of the actions of these organizations; and to apprehend the relationship between the researched organizations and users in the process of implantation of the actions, in order to identify the perspective that guide the practice of NGOs is going in the direction of contributing in the warranty of rights or in the reinforcement to the welfare work. In summary the results showed two trends in the actions of the NGOs, in the direction of the provision of services, which still unfurls in two perspectives of handouts. The other trend will give priority to the defense of rights of children and adolescents, with actions of political impact strengthen the promotion of public policies state, thus contributing to guarantee rights
Resumo:
O tema deste estudo visa pesquisar o papel e atuação das Organizações Não Governamentais - ONGs, terceiro setor do turismo, no estado do Rio Grande do Norte - RN, identificando a atuação e participação no turismo, para, assim, elencar suas contribuições e benefícios para as populações locais, para o usuário dos serviços e para o incremento da economia no Estado. Analisando as que atuam no turismo do Rio Grande do Norte, procurou-se identificar suas contribuições, características e estruturas, descrever as suas formas de atuação e os respectivos resultados e influências. Buscou-se verificar se a organização atua na área de turismo e local adequado para o desenvolvimento das atividades turísticas nos seus projetos, na gestão administrativa e operacional. Para tal, utilizamos a teoria do livro “Análise Estrutural do Turismo” (Beni), bem como o Modelo Referencial do Sistema de Turismo (SISTUR). Avaliando se o tempo em que essa instituição atua na área propiciará às pessoas, de acordo com seus perfis, assimilarem conhecimento como gestoras no processo dos projetos. Observamos como funciona a Gestão de ONGs, a fim de identificarmos se as ONGs trabalham adequadamente as funções gerenciais. Se há envolvimento da organização nos projetos e nas suas fases de processo, assim como, sua importância e dificuldades encontradas na relação estabelecida entre as ONGs e a sociedade. A partir disso, poderemos identificar o envolvimento da comunidade que se beneficia.
Resumo:
The Psychology University Services is stablished normatively as an indispensable equipment to the recognition of the graduation courses of psychologists by the Brazilian Education Ministery. The Public Healthcare Policies (Universal Health System/SUS) constitutes itself as a input field of the professional category, but shows huge challenges in the formation of these professionals. The objective of this work is to analyse the functioning of the Psychology University Services (SEP) and the Superior Educational Institutions from Natal, understood as important formation devices to attend the actual demands of the psychologist's work on SUS. For this, it sought a) characterize the psychological practices developed in the SEP; b) relate the National Curricular Lines of Direction of the psychology courses to the skills and competences developed in the SEP to the performance on the public healthcare policies; c) mapping ways of including the SEP in the network designed by the healthcare policy. Interviews were performed with 13 academic supervisors, 8 field supervisors and technicians of superior level (TNC), along with 9 managers, being for of the Psychology University Services and 5 of the graduation programs. Questionnaires were also applied to 57 interns and 24 graduates. Besides that, two conversation circles were performed with the faculty and technician members from two of the Educational Institutions that were participating of the research, as well as a workshop with students and psychologists, promoted by the CRP 17. We observed that most part of the faculty members and managers know the DCN and comprehend that the formation is in process of change in what concerns to the extension of the formation to the performance of the psychologists in various contexts. However, most part of the TNC don't know about them. Moreover, the results point to the predominance of the assisting model based on the traditional clinic psychology, although the articulation with the public healthcare and social assistance networks can already be timidly visualized. Different modalities of practices in theses Psychology University Services were also detected, such as conversation groups, thematic workshops, organizational consultancies, team meetings with the interns and TNS in a daily basis, matriciament in mental health, therapeutic monitoring, among others. Yet, the SEP in Rio Grande do Norte are still isolated from the other courses that perform in the healthcare area and also from the services that compose the public healthcare and public policies.
Resumo:
The definition of the boundaries of the firms is subject that has occupied the organizational theorists long ago, being the seminal work of Coase (1937) indicated as the trigger for one theoretical evolution, with emphasis on governance structures, which led to a modern theory of incomplete contracts. The Transaction Cost Economics (TCE) and Agency Theory arise within this evolution, being widely used in studies related to the theme. Empirically, data envelopment analysis (DEA) has established itself as a suitable tool for analysis of efficiency. Although TCE argues that specific assets must be internalized, recent studies outside the mainstream of theory show that, often, firms may decide, for various reasons, hire them on the market. Researches on transaction costs face with the unavailability of information and methodological difficulties in measuring their critical variables. There`s still the need for further methodological deepening. The theoretical framework includes classic works of TCE and Agency Theory, but also more recent works, outside the mainstream of TCE, which warn about the existence of strategies in use of specific assets that aren`t necessarily aligned with the classical ideas of TCE. The Brazilian oil industry is the focus of this thesis, that aimed to evaluate the efficiency of contracts involving high specificity service outsourced by Petrobras. In order to this, we made the categorization of outsourced services in terms of specificity, as well the description of services with higher specificity. Then, we verified the existence of relationship between the specificity of services and a number of variables, being found divergent results than those that are preached by the mainstream of TCE. Then, we designed a DEA model to analyze the efficiency in the use of onshore drilling rigs, identified among the services of highest specificity. The next step was the application of the model to evaluate the performance of drilling rigs contracts. Finally, we verified the existence of relationship between the efficiency of contracts and a number of variables, being found, again, results not consistent with the theory mainstream. Regarding to analyze of efficiency of drilling rigs contracts, the model developed is compatible with what is found in academic productions in efficiency of drilling rigs. The results on efficiency show a wide range of scores, with efficiencies ranging from 31.79% to 100%, being low the sample efficiency average. There is consonance between the model results and the practices adopted by Petrobras. The results strengthen the DEA as an important tool in studies of efficiency with possibility to use for analysis other types of contracts. In terms of theoretical findings, the results reinforce the arguments that there are situations in which the strategies of the organizations, in terms of use of assets and services of high specificity, do not necessarily follow what is recommended by the mainstream of TCE
Resumo:
The present report is the result of an applied research in the educational entities of the third sector, aiming to demonstrate whether the financial influences the perception of users on the image of those entities. For both used the prospect of integrative marketing relationship adapting to and developing a set of indicators which bore the measurement of images from the model of Machado et al (2005) and Kotler and Fox (1994). The sample included a total of 187 parents and financial responsibility in 03 (three) institutions of education in Natal / RN. These data were processed by multivariate statistical analysis, factor analysis, linear regression, analysis of cluster and discriminant analysis. The factor analysis also identified 6 images perceived by users of services. Next were the relationships of cause and effect between the financial and images formed. In discriminant analysis, was identified two distinct groups of parents and guardians with financial perceptions similar and well defined. The result of the work shows that the differential level of financial participation of parents and guardians not influence the formation of the images formed from educational institutions of the third sector
Resumo:
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