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

Entre serras e sertões A(s) (trans)formaç(ões) de centralidade(s) da Região Metropolitana do Cariri/CE

This study reviews the spatial configuration from the road network of an urban compound formed by the cities of Crato, Juazeiro do Norte and Barbalha (the Crajubar - core of the Cariri metropolitan region, in the State of Ceará, Brazil), in order to establish nexus (or relations) between different levels of accessibility and the formation/ transformation and specialization of centralities in local and metropolitan scales. Stemming from the Social Logic of Space theoretical and operational apparatus, the study explores modeling possibilities (with axial lines, segments and lines of continuity) which is then confronted to empirical observations concerning movement flows and land use, within a Geographic Information System database. At different scales of analysis, the results suggest evidences of continuity were found in the permanence of intra-urban centres and sub-centres within each town, whereas evidences of change pointed out to the formation of a new centrality of metropolitan magnitude in the neighbourhood referred to as the Triângulo, in the municipality of Juazeiro, where high levels of topological accessibility coincides with the appearance of new business buildings as well as with the emergence of urban equipment of a scale more adequate to meet a regional demand

Uma abordagem para promover o alinhamento entre a estratégia de negócio e a tecnologia de informação

Currently with the increase in complexity in doing business, organizations are seeking information systems that help to quickly respond to new demands in the processes of production of products and services. An information system is no longer just a support tool and has become an integral part of doing business. However, in spite of significant technological evolution in recent years, information systems that support business do not respond efficiently to the constant alterations that occur in many organizations. One of the main problems faced by information systems currently is the lack of strategic alignment between business strategy and information technology. The concept of strategic alignment can be defined as a way between business strategies and objectives and the strategies, objectives and functions of information technology in such as way as to contribute to the increase in competitivity of the organization over time. Strategic alignment together with strategic planning are important management instruments. Approaches for operationalizing this alignment are being developed currently but are still in their initial stages due to the fact that it is a relatively new concept in the literature. Another point that needs to be taken into consideration during the strategic alignment is the question of trackability between the business elements and IT. Trackability (Tracking) is necessary for example when one wishes to know exactly which goal defined in the business strategy was left out or not accepted due to a modification made in the IT strategy. Very few proposals present concrete ways supported by software systems in order to obtain strategic alignement while taking into consideration this trackability. Therefore the objective of this work is to propose the creation of a strategic alignment process supported by a software system which is capable of permitting trackability between the organizational objectives and the business processes based on formalization standards defined through a model oriented approach

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Desenvolvimento de um sistema computacional para geração automática de mapas de vulnerabilidade como ferramenta de auxílio às ações de prevenção ao derramamento de óleo em áreas costeiras

The northern portion of the Rio Grande do Norte State is characterized by intense coastal dynamics affecting areas with ecosystems of moderate to high environmental sensitivity. In this region are installed the main socioeconomic activities of RN State: salt industry, shrimp farm, fruit industry and oil industry. The oil industry suffers the effects of coastal dynamic action promoting problems such as erosion and exposure of wells and pipelines along the shore. Thus came the improvement of such modifications, in search of understanding of the changes which causes environmental impacts with the purpose of detecting and assessing areas with greater vulnerability to variations. Coastal areas under influence oil industry are highly vulnerable and sensitive in case of accidents involving oil spill in the vicinity. Therefore, it was established the geoenvironmental monitoring of the region with the aim of evaluating the entire coastal area evolution and check the sensitivity of the site on the presence of oil. The goal of this work was the implementation of a computer system that combines the needs of insertion and visualization of thematic maps for the generation of Environmental Vulnerability maps, using techniques of Business Intelligence (BI), from vector information previously stored in the database. The fundamental design interest was to implement a more scalable system that meets the diverse fields of study and make the appropriate system for generating online vulnerability maps, automating the methodology so as to facilitate data manipulation and fast results in cases of real time operational decision-making. In database development a geographic area was established the conceptual model of the selected data and Web system was done using the template database PostgreSQL, PostGis spatial extension, Glassfish Web server and the viewer maps Web environment, the GeoServer. To develop a geographic database it was necessary to generate the conceptual model of the selected data and the Web system development was done using the PostgreSQL database system, its spatial extension PostGIS, the web server Glassfish and GeoServer to display maps in Web

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

Entre serras e sertões A(s) (trans)formaç(ões) de centralidade(s) da Região Metropolitana do Cariri/CE

This study reviews the spatial configuration from the road network of an urban compound formed by the cities of Crato, Juazeiro do Norte and Barbalha (the Crajubar - core of the Cariri metropolitan region, in the State of Ceará, Brazil), in order to establish nexus (or relations) between different levels of accessibility and the formation/ transformation and specialization of centralities in local and metropolitan scales. Stemming from the Social Logic of Space theoretical and operational apparatus, the study explores modeling possibilities (with axial lines, segments and lines of continuity) which is then confronted to empirical observations concerning movement flows and land use, within a Geographic Information System database. At different scales of analysis, the results suggest evidences of continuity were found in the permanence of intra-urban centres and sub-centres within each town, whereas evidences of change pointed out to the formation of a new centrality of metropolitan magnitude in the neighbourhood referred to as the Triângulo, in the municipality of Juazeiro, where high levels of topological accessibility coincides with the appearance of new business buildings as well as with the emergence of urban equipment of a scale more adequate to meet a regional demand