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

Sobre (vivência) e mortalidade de pequenos negócios: o caso de mercados varejistas potiguares

This paper‟s starting point was the objective of understanding the relation between the reasons pointed out by small businesses owners for the continuity or shutdown of their businesses, and the reasons presented by the Environmental Theories. The paper discusses the Environmental Theories understand that it is supported by a systemic metaphor speech, discussing the theme in terms of organizational survival and mortality . The text reviews the literature showing the changes in the administrative thinking regarding the organization versus environment relation, and presenting general ideas about the micro and small businesses. In methodological terms, the qualitative approach was used in the research. Regarding the data collection technique, an in-depth thematic interview was used. It was carried out considering the elements of the techniques of life history and oral history, always giving priority to real world related narratives told by the interviewed subjects. The empirical corpus of the research was made up of seven owners of small retail businesses in two Potiguar cities: Natal and Mossoró. The interpretative and analytical process focused, at first, on the reflexive dialogue with each one of the owners‟ professional life history and business management experience, constituting the first level of analysis: reflections on individual narratives; and, afterwards, the interpretative process was developed through the analysis of all the subjects‟ statements, identifying the recurring themes and constituting the second level of analysis: reflection on the totalizing narrative. The themes identified in the totalizing narrative, that refer to the continuity of the businesses are: evolution, control, fidelity, liking what one does for a living. The themes that came up as reasons for shutdown are: lack of empathy with the business, lack of evolution, competition problems, suppliers and the government. The text synthesizes its comprehensions affirming that the reasons associated with continuity and shutdown of small markets, for this group of owners specifically, come up as a permanent tension between the volunteerism (quite human) and the determinism (systemic). The tension is shown in testimonies that at the same time evoke the organicist systemic logic through the themes evolution/no evolution, and also counterpoints with themes related to the interested human action, based on desires, feelings and personal convictions such as: liking what one does/ lack of empathy. As for the reflexive dialogue between the postulates of the Environmental Theories and the narratives, the results make it possible to affirm that, differently from the tension expressed by the subjects while talking about their reasons, the reasons associated with survival and mortality of businesses according to the Environmental Theories are theoretically polarized, seeming to preach options that are stagnated and shaping towards the subjects involved in the organization-environment relation

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Expressão imuno-histoquímica das proteínas MMP-9, VEGF e FVW em lesões centrais e periféricas de células gigantes

Central giant cell lesion (CGCL) and peripheral giant cell lesion (PGCL) of the jaws have a distinct clinical behavior, although they share histopathologic features. It is still unclear whether these clinical differences are supported by a distinct pattern of immunoexpression of markers for multinucleated giant cells (GC) and mononuclear cells (MC). The purpose of this study was to compare the immunohistochemical expression of VEGF, MMP-9 in CG and MC and measure the vascularization by vWF to check whether there are differences in expression of these biomarkers between CGCL and PGCL. Paraffin wax blocks of 20 cases of LCCG and 20 LPCG were retrieved. MMP-9 immunoreactivity was greater in the CM of PGCL compared to VEGF (p<0.05). VEGF expression was greater in the CM of CGCL compared to PGCL (p<0.05) and it was greater in the overall expression of CGCL compared to PGCL (p<0.05). Vascularity was quantified by microvascular counting (MVC). MVC was greater in the PGCL compared CGCL (p<0.05). MMP-9 showed a greater tendency of expression in CGCL, though was not significant (p>0.05). We tested correlation between the proteins studied in each group and found a significant negative correlation between VEGF and vWF in CGCL (p<0.05). These results suggest that there are differences in the expression of VEGF in CM and overall expression between the lesions, although no statistically significant difference in the overall expression of the MMP-9. Then, there was a trend in increased expression of MMP-9 and VEGF in CGCL, possibly by the involvement of both proteins in osteoclastogenesis. Additionally, the results of this study indicate a higher degree of vascularization in PGCL compared to CGCL, fact that can be directly linked to the reactive nature of the PGCL, where the inflammatory process with its rich angiogenesis contributes significantly to these findings.

Exprassão imuno-histoquímica dos fatores de reabsorção óssea em lesões centrais e periféricas de células gigantes

The Giant Cell Lesions, both the Central Giant Cells Lesions (CGCL) as the Peripheral Giant Cells Lesions (PGCL), correspond to a group of oral lesions that are histologically similar entities; however they show a variable clinical behaviour. The purpose of this study was to compare the immunohistochemical expression of bone resorption factors RANK (Receptor Activator of Nuclear Factor kappa B), RANKL (Receptor Activator of Nuclear Factor kappa B Ligand) and OPG (Osteoprotegerin) between CGCL and PGCL. Additionally, these bone resorption factors were examined in terms of aggressiveness of these lesions. The sample consisted of 61 cases, 30 cases of PGCL and 31 CGCL (16 non-aggressive and 15 aggressive). The analysis was performed by quantification of mononuclear cells (MO) and giant multinucleated cells (CG) immunopositive to anti-RANK, anti-RANKL and anti-OPG antibodies in 10 fields. Moreover, according to the proportion between the amount of cells positive for RANKL and OPG, the cases were categorized into: RANKL>OPG, OPG>RANKL e RANKL=OPG. CGCL showed a higher amount of MO (p=0.002) and total cells (p=0.003) both positives to RANKL compared with the PGCL. Additionally, the CGCL revealed a significant association with the ratio of RANKL>OPG (p=0.001). Analysis of the bone resorption factors revealed no significant differences between aggressive and non-aggressive CGCL (p>0.05). It was observed a positive correlation between the markers themselves, and a negative correlation between lesion size and quantity of OPG positive MO cells (p=0,004) and total cells (p=0,009). Through these results, we suggest that the greatest CGCL resorptive potential compared to the PGCL, may have occurred to the high expression of RANKL. Furthermore differences in the biological behavior of aggressive and non-aggressive CGCL appear to be related to the expression of these bone resorption factors

Similitudes na gestão dos resíduos sólidos urbanos em países centrais e periféricos

A emergência na necessidade de se manejar os resíduos sólidos urbanos leva as administrações públicas em países centrais e periféricos a utilizarem modelos de gestão de resíduos bastante similares. A gestão dos resíduos nos países centrais é caracterizada pela eficiência na execução dos serviços (limpeza, coleta, transporte e destino final), uso de aparatos tecnológicos na execução de ditos serviços e forte tradição na separação dos materiais recicláveis a ser destinados para a reciclagem. Nos países periféricos, a gestão tradicional (coletar e descartar resíduos em lixões à céu aberto) vem sendo substituída pela gestão moderna, sobressaindo-se o controle dos resíduos em detrimento das estratégias de prevenção. Também, destaca-se a presença de trabalhadores informais que coletam e separam materiais, destinando-os à reciclagem. A partir do levantamento à referência bibliográfica especializada e na consulta a documentos oficiais e produzidos por entidades diversas, o presente artigo analisa as similitudes na gestão dos resíduos sólidos em países centrais e periféricos. A busca pela modernização nos serviços dos resíduos sem levar em conta as recomendações de documentos como a Agenda 21 caracteriza a gestão dos resíduos em países centrais e periféricos pelo ambientalismo econômico, no qual as ações de controle dos resíduos são justificadas pelos aspectos ambientais e sociais dessa gestão

Qualidade dos serviços hoteleiros: percepções dos turistas de negócios de Teresina-PI

Business tourism is one of tourist segments with different market characteristics in relation to others segmentations, such as low seasonality, there is no requirement of natural attractions, it serves as destination projection and it generates profitable larger numbers. Due to the context around business travels, the hotel so many times has a fundamental whole among the elements of the production chain in this segmentation. Business tourism in Teresina is the primary segmentation of the capital, since it represents almost 70% of hotel demand; hence this research has as objective to evaluate through the perceptions of business travelers, the level of quality services of hotels of Teresina. The research is exploratory and descriptive, of functionalist character. This study is characterized by qualitative and quantitative research, supported by a basis of methodological pluralism. For primary data collection was performed applying a suitable research instrument of SERVPERF model (Service Performance). The universe of this study were Teresina's accommodations, restricted to only those that fit in hotel category and it was inside metropolitan area of Teresina. The study subjects were business travelers who were hosted in these hotels. For the analysis, it was considered certain factors: descriptive analysis, factor analysis, correlation matrix analysis of the variables; It was still compiling a graphic of lexicons obtained in the survey about respondent's the notion of quality of vision in the hotel service; Finally, qualitative analysis was based on the theories of marketing, targeting and quality of tourism services applied. The results show that the Teresina hotel service is on a regular average, especially for Reliability and Safety dimensions were highlighted. Whereas, the factor analysis showed the emergence of two factors to explain "Empathy" dimension, one of this is about the organization and the other one is about consumer. And by Lexicometria was possible to observe the importance to the customer of other variables such as: personal aspects, price and location for this tour segmentation.

Imunoexpressão de receptores de calcitonina e corticosteroides em lesões centrais de células gigantes dos ossos maxilares

The aim of this study was to analyze the immunoexpression of calcitonin (CTR) and glucorticoid (GCR) receptors in aggressive and non-aggressive central giant cell lesions (CGCL). This is an immunohistochemistry study (immunoperoxidase technique) of 52 cases of CGCL of the jaws, in which 12 patients were treated with intralesional triamcinolone injections and one with calcitonin nasal spray. The mean of immunostaining was compared between the cell types and clinical subtype of the lesion. The correlations among means were analyzed by Mann-Whitney test. Of the 52 cases studied, 53.8% were females, with a mean of 25.69 years. Most lesions were located in the mandible. Thirty patients (57.7%) had aggressive lesions and 22 (42.3%) of the cases consisted of non-aggressive lesions. Surgery was the treatment of choice in 75% of the cases. In 56.7% of the aggressive CGCL surgery was performed, while 43.4% of patients were submitted to conservative treatment. Among cases submitted to conservative treatment, the majority (n = 8; 61.5%) responded well to treatment. CTR expression was observed in 67.3% and GCR in 96.15% of cases. There was no significant statistical difference between the expression of CTRs and GCRs in mononuclear and multinucleated CGCLscells, regarding aggressiveness, treatment performed for aggressive lesions and the response to conservative treatment (p>0.05). The results of our research suggest that the immunoreactivity of CTRs and GCRs did not influence the response to clinical treatment with calcitonin or triamcinolone in the sample studied and it exhibited a varied expression regardless of the aggressiveness of the lesion.

Imunoexpressão de receptores de calcitonina e corticosteroides em lesões centrais de células gigantes dos ossos maxilares

The aim of this study was to analyze the immunoexpression of calcitonin (CTR) and glucorticoid (GCR) receptors in aggressive and non-aggressive central giant cell lesions (CGCL). This is an immunohistochemistry study (immunoperoxidase technique) of 52 cases of CGCL of the jaws, in which 12 patients were treated with intralesional triamcinolone injections and one with calcitonin nasal spray. The mean of immunostaining was compared between the cell types and clinical subtype of the lesion. The correlations among means were analyzed by Mann-Whitney test. Of the 52 cases studied, 53.8% were females, with a mean of 25.69 years. Most lesions were located in the mandible. Thirty patients (57.7%) had aggressive lesions and 22 (42.3%) of the cases consisted of non-aggressive lesions. Surgery was the treatment of choice in 75% of the cases. In 56.7% of the aggressive CGCL surgery was performed, while 43.4% of patients were submitted to conservative treatment. Among cases submitted to conservative treatment, the majority (n = 8; 61.5%) responded well to treatment. CTR expression was observed in 67.3% and GCR in 96.15% of cases. There was no significant statistical difference between the expression of CTRs and GCRs in mononuclear and multinucleated CGCLscells, regarding aggressiveness, treatment performed for aggressive lesions and the response to conservative treatment (p>0.05). The results of our research suggest that the immunoreactivity of CTRs and GCRs did not influence the response to clinical treatment with calcitonin or triamcinolone in the sample studied and it exhibited a varied expression regardless of the aggressiveness of the lesion.

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

Sobre (vivência) e mortalidade de pequenos negócios: o caso de mercados varejistas potiguares

This paper‟s starting point was the objective of understanding the relation between the reasons pointed out by small businesses owners for the continuity or shutdown of their businesses, and the reasons presented by the Environmental Theories. The paper discusses the Environmental Theories understand that it is supported by a systemic metaphor speech, discussing the theme in terms of organizational survival and mortality . The text reviews the literature showing the changes in the administrative thinking regarding the organization versus environment relation, and presenting general ideas about the micro and small businesses. In methodological terms, the qualitative approach was used in the research. Regarding the data collection technique, an in-depth thematic interview was used. It was carried out considering the elements of the techniques of life history and oral history, always giving priority to real world related narratives told by the interviewed subjects. The empirical corpus of the research was made up of seven owners of small retail businesses in two Potiguar cities: Natal and Mossoró. The interpretative and analytical process focused, at first, on the reflexive dialogue with each one of the owners‟ professional life history and business management experience, constituting the first level of analysis: reflections on individual narratives; and, afterwards, the interpretative process was developed through the analysis of all the subjects‟ statements, identifying the recurring themes and constituting the second level of analysis: reflection on the totalizing narrative. The themes identified in the totalizing narrative, that refer to the continuity of the businesses are: evolution, control, fidelity, liking what one does for a living. The themes that came up as reasons for shutdown are: lack of empathy with the business, lack of evolution, competition problems, suppliers and the government. The text synthesizes its comprehensions affirming that the reasons associated with continuity and shutdown of small markets, for this group of owners specifically, come up as a permanent tension between the volunteerism (quite human) and the determinism (systemic). The tension is shown in testimonies that at the same time evoke the organicist systemic logic through the themes evolution/no evolution, and also counterpoints with themes related to the interested human action, based on desires, feelings and personal convictions such as: liking what one does/ lack of empathy. As for the reflexive dialogue between the postulates of the Environmental Theories and the narratives, the results make it possible to affirm that, differently from the tension expressed by the subjects while talking about their reasons, the reasons associated with survival and mortality of businesses according to the Environmental Theories are theoretically polarized, seeming to preach options that are stagnated and shaping towards the subjects involved in the organization-environment relation