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

Estratégias de aprendizagem utilizadas por estudantes cegos

Learning strategies can be understood as a planned sequence of procedures or activities, selected in order to facilitate the acquisition, storage and use of information. Although important to the learning process, the knowledge on these strategies is still insufficient, especially with regard to students with visual impairments. Therefore, this study aimed to characterize learning strategies used by blind and sighted students, registered in elementary education in schools and special institutions. Were participants 23 teachers, male and female, aged between 26 and 51 years, and 102 students, of whom 25 were blind and 77 seers, of both genders, registered on the 3rd to the 9th grade of elementary school, aged 7 to 16 years old. The instruments used were: field diary (students and teachers); structured questionnaire (teachers); sociodemographic questionnaire, interview and Assessment Scale of Learning Strategies for Elementary School (students). Initially were made observations in the classroom and the teachers received the questionnaires, with instructions for completion. Then were made the interviews with blind students and the scale was administered with these and with the seers. All instruments were administered individually. We conducted content analysis of the questionnaires with teachers and the interviews with blind students. The scale of strategies and sociodemographic questionnaire were analyzed with the help of descriptive and inferential statistics. It was noticed that the blind students use few learning strategies in the classroom, regardless of city, series, sex or age. It was found that teachers didn t receive training to deal with blind students, either during graduation or after have completed it, in such a way that few of them were able to inform about the learning strategies the students use, and demonstrated low ability to deal with these inefficiencies. It was also found that the blind and the sighted use cognitive and metacognitive strategies during learning, but those used by the blind seem to be more basic, low complexity, given that the seers have achieved higher scores on all subscales. We conclude that the repertoire of learning strategies for blind students is inflexible, requiring increments so that they can achieve significant results. It is important that teachers receive training to understand the learning strategies and how they positively influence learning

Biblioteca Digital de Teses e Dissertações: grau de utilização pelos mestrandos do curso de Ciência da Informação das Universidades Públicas Brasileiras

A pesquisa aborda o uso das Tecnologias de Informação e Comunicação, que vem revolucionando as atividades e ocasionando muitas mudanças relacionadas ao acesso e uso de informações. O objetivo foi analisar o grau de utilização do conhecimento científico produzido pelos Programas de Pós-Graduação das Universidades Públicas Brasileiras, através da BDTD, pelos mestrandos dos referidos programas. Nos procedimentos metodológicos realizados, procurou-se inicialmente analisar o amplo espectro da população do corpus da pesquisa. Em razão da impossibilidade de trabalhar com os Programas de Pós-Graduação como um todo, optou-se por fazer um recorte, elegendo os cursos de Pós-Graduação em Ciência da Informação, vez que estes representam o principal segmento social de interesse da pesquisa. Foi utilizado o método de estudo de usuários, onde se optou por adotar o grupo, “estudos orientados aos usuários”, que identifica as necessidades e comportamento de acesso e uso da informação. Para coletar os dados, elaborou-se um questionário semi-estruturado com 25 questões, que versavam sobre o uso, dificuldades de acesso e recuperação da informação, bem como a satisfação na utilização dessa fonte informacional. Dentre os vários resultados obtidos, podemos destacar o fato de que a maioria dos mestrandos (71,8%) só teve contato com a BDTD somente no momento em que se encontrava cursando o mestrado e, somente 24,3%, tiveram contato durante a graduação. Estes resultados representam um problema, que pode afetar o bom desempenho do projeto BDTD, o qual consiste em disseminar e divulgar a produção científica dos Programas de Pós-Graduação das Universidades Públicas Brasileiras para a sua comunidade. Foi observado também, que os mestrandos oriundos do curso de Biblioteconomia tende a ter contato com a BDTD bem mais cedo do que mestrandos de outros cursos de graduação. A fim de minimizar o problema detectado, propõe-se uma divulgação mais eficaz na graduação através de dois procedimentos: Primeiro, o docente deve fazer uma divulgação mais eficaz da BDTD junto aos discentes de todos os cursos de graduação; segundo: deverá ser feita a divulgação na mídia eletrônica, através da inserção de ícones da BDTD, nos portais dos Departamentos dos Cursos de Graduação das Universidades Públicas Brasileiras. Acredita-se que com estes procedimentos seja possível aperfeiçoar o uso dessa fonte de informação científica.

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

Biblioteca Digital de Teses e Dissertações: grau de utilização pelos mestrandos do curso de Ciência da Informação das Universidades Públicas Brasileiras

A pesquisa aborda o uso das Tecnologias de Informação e Comunicação, que vem revolucionando as atividades e ocasionando muitas mudanças relacionadas ao acesso e uso de informações. O objetivo foi analisar o grau de utilização do conhecimento científico produzido pelos Programas de Pós-Graduação das Universidades Públicas Brasileiras, através da BDTD, pelos mestrandos dos referidos programas. Nos procedimentos metodológicos realizados, procurou-se inicialmente analisar o amplo espectro da população do corpus da pesquisa. Em razão da impossibilidade de trabalhar com os Programas de Pós-Graduação como um todo, optou-se por fazer um recorte, elegendo os cursos de Pós-Graduação em Ciência da Informação, vez que estes representam o principal segmento social de interesse da pesquisa. Foi utilizado o método de estudo de usuários, onde se optou por adotar o grupo, “estudos orientados aos usuários”, que identifica as necessidades e comportamento de acesso e uso da informação. Para coletar os dados, elaborou-se um questionário semi-estruturado com 25 questões, que versavam sobre o uso, dificuldades de acesso e recuperação da informação, bem como a satisfação na utilização dessa fonte informacional. Dentre os vários resultados obtidos, podemos destacar o fato de que a maioria dos mestrandos (71,8%) só teve contato com a BDTD somente no momento em que se encontrava cursando o mestrado e, somente 24,3%, tiveram contato durante a graduação. Estes resultados representam um problema, que pode afetar o bom desempenho do projeto BDTD, o qual consiste em disseminar e divulgar a produção científica dos Programas de Pós-Graduação das Universidades Públicas Brasileiras para a sua comunidade. Foi observado também, que os mestrandos oriundos do curso de Biblioteconomia tende a ter contato com a BDTD bem mais cedo do que mestrandos de outros cursos de graduação. A fim de minimizar o problema detectado, propõe-se uma divulgação mais eficaz na graduação através de dois procedimentos: Primeiro, o docente deve fazer uma divulgação mais eficaz da BDTD junto aos discentes de todos os cursos de graduação; segundo: deverá ser feita a divulgação na mídia eletrônica, através da inserção de ícones da BDTD, nos portais dos Departamentos dos Cursos de Graduação das Universidades Públicas Brasileiras. Acredita-se que com estes procedimentos seja possível aperfeiçoar o uso dessa fonte de informação científica.

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

Fatores que influenciam a aceitação de práticas avançadas de gestão de segurança da informação: um estudo com gestores públicos estaduais no Brasil

This study examines the factors that influence public managers in the adoption of advanced practices related to Information Security Management. This research used, as the basis of assertions, Security Standard ISO 27001:2005 and theoretical model based on TAM (Technology Acceptance Model) from Venkatesh and Davis (2000). The method adopted was field research of national scope with participation of eighty public administrators from states of Brazil, all of them managers and planners of state governments. The approach was quantitative and research methods were descriptive statistics, factor analysis and multiple linear regression for data analysis. The survey results showed correlation between the constructs of the TAM model (ease of use, perceptions of value, attitude and intention to use) and agreement with the assertions made in accordance with ISO 27001, showing that these factors influence the managers in adoption of such practices. On the other independent variables of the model (organizational profile, demographic profile and managers behavior) no significant correlation was identified with the assertions of the same standard, witch means the need for expansion researches using such constructs. It is hoped that this study may contribute positively to the progress on discussions about Information Security Management, Adoption of Safety Standards and Technology Acceptance Model

Fatores críticos de sucesso como antecedentes da aceitação de um sistema de informação em uma universidade federal

In recent decades the public sector comes under pressure in order to improve its performance. The use of Information Technology (IT) has been a tool increasingly used in reaching that goal. Thus, it has become an important issue in public organizations, particularly in institutions of higher education, determine which factors influence the acceptance and use of technology, impacting on the success of its implementation and the desired organizational results. The Technology Acceptance Model - TAM was used as the basis for this study and is based on the constructs perceived usefulness and perceived ease of use. However, when it comes to integrated management systems due to the complexity of its implementation,organizational factors were added to thus seek further explanation of the acceptance of such systems. Thus, added to the model five TAM constructs related to critical success factors in implementing ERP systems, they are: support of top management, communication, training, cooperation, and technological complexity (BUENO and SALMERON, 2008). Based on the foregoing, launches the following research problem: What factors influence the acceptance and use of SIE / module academic at the Federal University of Para, from the users' perception of teachers and technicians? The purpose of this study was to identify the influence of organizational factors, and behavioral antecedents of behavioral intention to use the SIE / module academic UFPA in the perspective of teachers and technical users. This is applied research, exploratory and descriptive, quantitative with the implementation of a survey, and data collection occurred through a structured questionnaire applied to a sample of 229 teachers and 30 technical and administrative staff. Data analysis was carried out through descriptive statistics and structural equation modeling with the technique of partial least squares (PLS). Effected primarily to assess the measurement model, which were verified reliability, convergent and discriminant validity for all indicators and constructs. Then the structural model was analyzed using the bootstrap resampling technique like. In assessing statistical significance, all hypotheses were supported. The coefficient of determination (R ²) was high or average in five of the six endogenous variables, so the model explains 47.3% of the variation in behavioral intention. It is noteworthy that among the antecedents of behavioral intention (BI) analyzed in this study, perceived usefulness is the variable that has a greater effect on behavioral intention, followed by ease of use (PEU) and attitude (AT). Among the organizational aspects (critical success factors) studied technological complexity (TC) and training (ERT) were those with greatest effect on behavioral intention to use, although these effects were lower than those produced by behavioral factors (originating from TAM). It is pointed out further that the support of senior management (TMS) showed, among all variables, the least effect on the intention to use (BI) and was followed by communications (COM) and cooperation (CO), which exert a low effect on behavioral intention (BI). Therefore, as other studies on the TAM constructs were adequate for the present research. Thus, the study contributed towards proving evidence that the Technology Acceptance Model can be applied to predict the acceptance of integrated management systems, even in public. Keywords: Technology

Utilização de um ambiente virtual de aprendizagem: um estudo na perspectiva da prática docente

Advances related to information technology are visible and inherent to the management of contemporary organizations, regardless of industrial action. Synchronized with this dynamic, educational institutions are incorporating technological tools that assist its management and academic support to teachers in teaching and interaction with the students. Given that technological innovations are not always taken homogeneously and with the same degree of coverage, remain current and relevant studies on how these technologies are being used in academia. The objective of this research is to identify the usage profile of the functionality of a virtual learning environment related to teaching (undergraduate or postgraduate), demographic variables (age and gender) and institutional (time of admission and academic center of origin.) The methodology applied to the study is descriptive and quantitative. The research is characterized as census, covering all 2152 teachers of undergraduate and graduate students of the Federal University of Rio Grande do Norte, Brazil, who accessed the virtual classes of the Integrated Management of Academic Activities. The study findings revealed that there is a statistically significant difference regarding the use of these tools to teachers who work with undergraduate (49.3%) compared to graduate (6.6%). Regarding gender, women (40.1%) use the system more than men (38.5%). It was also observed that the younger teachers, aged 37 years, are the most active users (42.5%) of the Virtual Class with respect to their elders. For teachers with up to three years time of admission to the UFRN, the pattern of use is more advanced than those with more seniority, as well as the faculty of the Center for Science and Technology are the least likely to use the tools available in relation to other academic centers. It is hoped that with this study managers can direct actions to improve and expand the use of this environment by teachers

A Tecnologia da informação como fator de competitividade em um apl: o caso da carcinicultura do RN

Este estudo aborda a utilização da tecnologia da informação de forma competitiva em um Arranjo Produtivo Local APL. Realizou-se no APL da carcinicultura no Estado do Rio Grande do Norte e teve por objetivo buscar a compreensão de como o uso da tecnologia da informação (TI) contribui para o aumento da competitividade na atividade do APL citado. APL pode ser conceituado como uma aliança entre organizações que possuem um projeto coletivo, para elevar a sua competitividade e participação no mercado. Para atingir este objetivo, foi realizada uma pesquisa descritiva, através da utilização de múltiplos casos selecionados dentre as empresas que compõem o APL da carcinicultura no RN. Os dados coletados foram analisados qualitativamente. Os resultados da pesquisa indicaram que as empresas percebem a importância do uso da TI, mas que, na prática, a sua utilização é limitada, principalmente em se tratando de Sistemas Integrados de Gestão e Comércio Eletrônico. Outro resultado encontrado foi que as empresas, embora façam parte do APL, ainda não colaboram entre si, seja através da troca de informações, ou através de Sistemas de Informação Interorganizacional. As principais recomendações diante destes resultados é que as empresas atuem ativamente para o fortalecimento do APL. No que se refere ao uso da TI faz-se necessário que elas invistam na aquisição de sistemas integrados de gestão e sistemas de informação interorganizacional para o melhor gerenciamento das informações ao longo da cadeia

Sistemas de informação geográfica e análise espacial de dados como ferramentas para determinação de agregação espacial de doenças: a hanseníase como modelo

This work demonstrates the importance of using tools used in geographic information systems (GIS) and spatial data analysis (SDA) for the study of infectious diseases. Analysis methods were used to describe more fully the spatial distribution of a particular disease by incorporating the geographical element in the analysis. In Chapter 1, we report the historical evolution of these techniques in the field of human health and use Hansen s disease (leprosy) in Rio Grande do Norte as an example. In Chapter 2, we introduced a few basic theoretical concepts on the methodology and classified the types of spatial data commonly treated. Chapters 3 and 4 defined and demonstrated the use of the two most important techniques for analysis of health data, which are data point processes and data area. We modelled the case distribution of Hansen s disease in the city of Mossoró - RN. In the analysis, we used R scripts and made available routines and analitical procedures developed by the author. This approach can be easily used by researchers in several areas. As practical results, major risk areas in Mossoró leprosy were detected, and its association with the socioeconomic profile of the population at risk was found. Moreover, it is clearly shown that his approach could be of great help to be used continuously in data analysis and processing, allowing the development of new strategies to work might increase the use of such techniques in data analysis in health care

Centro de Informação sobre Medicamentos - CIM: avaliação da informação prestada

Providing information about medication, an essential function of pharmaceutical practice to ensure rational drug use, is an important activity of hospital pharmacy services. The Drug Information Center of Onofre Lopes University Hospital (DIC-HUOL) initiated its activities in 1979 with the first Clinical Pharmacy Service in Brazil. The aim of this study was to assess information provided by DIC-HUOL, describing the profile of passive information offered by the center. A retrospective cross-sectional study was conducted to identify the profile of information requests (IR). One hundred percent of the IR received by the DIC between January 2008 and December 2009 were used. The results were divided by year to determine the influence of the restructuring process that occurred in 2008 and 2009. The study at DIC-HUOL showed a mean of 5.5 IR/month in 2008 and 20.3 IR/month in 2009; the mean of the last year is comparable to that of other Brazilian DIC. Most of the IR were made by medical residents (22.7%) in 2008 and by pharmacists (32.5%) in 2009. The significant use of the DIC by medical residents may be due to its location in a university hospital. The most recurrent types of IR concerned issues related to pathway/mode of administration (16.8%) and drug stability (13.1%) in 2008 and 2009, respectively. Requests were made verbally in 100% of the cases in 2008 and 78.8% in 2009, owing to the fact that most of the DIC users were professionals from the hospital itself. Time elapsed between request and response was not reported in 83.3% and 21.3% of the cases in 2008 and 2009, respectively. The most widely used bibliographic source during the two years was MICROMEDEX®, with 41.9% and 39.2%, respectively. The restructuring process had a positive influence on the DIC-HUOL, exhibiting similar parameters to those of other Brazilian DIC, but some of these parameters must be improved to achieve international standards

Legislação de rotulagem nutricional: instrumento de informação na promoção de escolhas alimentares - Natal-RN

Resolutions of the Board of numbers 359 and 360, of December 23, 2003, relating to Nutrition Labelling for Packaged Foods, establish quality standards and provide the education activities for health consumption, since one of the factors that enable the selection of healthier foods are the food labels as an important part in nutrition education. This is a descriptive study with a cross-sectional design. To calculate sample size, it was considered a margin of error of 20%, confidence level of 95% and prevalence of 52.5% for verifying nutritional information in a pilot study conducted in 2007. A total of 145 subjects were interviewed, resulting in 371 consumers in Natal, Rio Grande do Norte, Brazil, in order to determine prevalence of consulting nutritional information contained on food labels as a nutritional guideline for consumers and its association with sociodemographic variables as well as identify the intervention measures suggested by intervieweds so that this information can be better used to select healthy foods. Twenty-five of the 69 supermarkets belonging to the Supermarket Association of Rio Grande do Norte (ASSURN) were randomly selected. Data collection relied on interviews and extensive direct observation, using a semi-structured form composed of eight closed questions, some of which were multiple choice, and ten open questions. The chi-square test was performed for statistical analysis, using Statistical Package for Social Sciences (SPSS) 15.0 software. Label information most consulted was: expiry date (91.6%); product brand (49.4%); nutritional information (47.0%); zero trans fat (32.9%); zero sugar content (12.8%); zero fat content (3.0%); rich in fibers (2.7%); whether light or diet (30.4%); list of ingredients (16.8%); whether the product contained gluten or not (4.1%). When asked about the importance of nutritional information, 96.8% of the subjects responded important or very important ; of these 46.6% and 3.8% reported partially or totally understanding the information presented. It was found that 41.6% of the consumers consulted nutritional information for dietary reasons related to nontransmissible chronic diseases and 35.7% to be able to choose healthier foods. The data show a significant association between motivation to choose healthier foods and higher family income and schooling (p<0.0001). The intervention measures mentioned to make nutritional information better understood and used were: information and orientation about nutritional information, provided by qualified professionals in the supermarkets, the commercial establishment or the product manufacturer (73.9%) and media disclosure about the nature, importance and purpose of nutritional information (42.9%). In despite of communication noises the consumers use the nutrition claim for the nutritional guidance, showing association with some demographic variables. However, they desire the implementation of intervention measures that can be contextualized in the political construction of nutrition education to promote healthy food choices

Adoção de tecnologias de informação nas micro e pequenas empresas fornecedoras da Petrobras no Rio Grande do Norte

A pesquisa tem como objetivo identificar as barreiras à adoção de tecnologias de informação por parte das micro e pequenas empresas. A pesquisa teórica foi orientada por estudos sobre adoção de tecnologias de informação e os fatores determinantes para esta adoção. Quanto à amostra, foi delimitada aos pequenos fornecedores não adotantes do sistema de compras eletrônicas da Petrobras no Rio Grande do Norte. A pesquisa é exploratória, do tipo levantamento de dados, com abordagem quantitativa. A pesquisa de campo foi realizada nos meses de novembro e dezembro de 2006, junto a 55 empresas, através de um questionário estruturado, respondido pelos gestores. Para a análise dos dados, foram utilizadas técnicas estatísticas, tais como análise descritiva e exploratória de dados, testes de hipótese e análises multivariadas de dados. Os resultados evidenciam a existência de uma infra-estrutura de TI básica, com baixo nível de utilização dessas tecnologias para propósitos mais avançados dentro das empresas e em especial a sua utilização para as atividades de gestão e estratégias de acesso a mercados, principalmente o seu uso como ferramentas para o comércio eletrônico. Os resultados mostraram também que os aspectos técnicos e financeiros são percebidos como obstáculos maiores que os fatores socioculturais e humanos. As variáveis relacionadas com os custos da TI e de consultoria externa, a percepção de dependência de fornecedores de TI e a falta de priorização de esforços ára a TI

Utilização de soluções business-to-business (B2B) no segmento downstream da cadeia de suprimentos de uma distribuidora de combustíveis

The pursuit of competitive advantage is lobbying organizations to strategically plan the use of their material, human, technological and financial resources, so that it s possible to add value to the product, even when it is considered a commodity. The scenario for this planning should not be limited to the company in question, but cover an entire supply chain, which is composed of several organizations which have common goals of growth and sustainability of the market. They should form trade links, integrating the chains of individual values, in a perspective of value system. In this supply chain there is a flow of services, payments and information, as products well as. The training of these links can be supported by the adoption of a set of information technology, here called solutions business-to-business (B2B), which will be responsible for the production, storage and distribution of relevant information to business transactions between the companies involved. On this view, this thesis aims to describe the B2B solutions adopted in the downstream segment of the supply chain of a distributor of fuel and the nature of these technologies as well as their impact on the creation of value for business and optimization of the relationship between companies. This is a case study on a national distributor of fuels, from a model of research produced under the influence of theories of integrated logistics system and value of Michael Porter. The analyses came to the conclusion that information technology is perceived as an essential tool to the operation of all activities carried out by the company. Among them, at was also brought the key activities of integrated logistics: administration of applications, inventory management, management transport and customer services, which were highlighted in this study. It was also noticed that even these activities are, in principle, purely operational; they all had in the adoption of strategies for leadership in cost or differentiation, supported by B2B solutions identified, making it more conducive to business and direct customer, the clinic reseller of fuel, to obtain value and benefits of this market segment as competitive