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

Adoção de tecnologias móveis em empresas do Rio Grande do Norte, Pernambuco e Ceará

One of the best examples of the Information and Communication Technology (ICT) evolutions is on the high capability of storing and processing data into smaller devices, creating a new business condition, the mobility . This mobility in a deeper analysis proposes a business remodeling in many different areas (business segmentations), through the Internet anywhere at any time, allowing managers and researchers to think again their actual models that work nowadays in companies and public institutions, modifying the way internal and external clients can be attended. This thesis analyzes issues on mobile business adoption, technological evolutions and the impacts caused by this new reality the access to information anywhere at any time . This research is exploratory and shows a compilation of similar papers and thesis describing how was conducted the survey within 50 companies in the states of Rio Grande do Norte, Pernambuco and Ceará. The statistics analysis showed the different level of mobile technology usage from simple voice communications to wide band data transmission. The analysis pointed that canonic correlation was the most effective type of analysis to describe the relations among all groups of variables showing which of them are relevant, or not, for mobile technology adoption

Diagnóstico ambiental da gestão e destinação dos resíduos da construção e demolição (RCD): análise das Construtoras Associadas ao SINDUSCON/RN e empresas coletoras atuantes no município de Parnamirim - RN

Surveys carried out in many Brazilian cities have shown that the CDW Construction and Demolition Waste, in some cases, represent more than 50% of the mass of urban solid residue. Municipalities have struggled to manage in an effective way huge quantities of CDW generated every day and solve the problem of the illegal dumping in an inadequate area, which compromise the quality of life of the population as a whole, thus causing serious problems concerning social-environmental and sanitary. This paperwork was meant it carry out environmental diagnosis of the management and the final destination of the CDW in the city of Parnamirim/RN. The methodology used in this work constituted in the bibliographical research, conducted to give support and fundaments to the subject in question, identification of the main places of legal and illegal dumping, identification of the environmental impacts caused by the irregular deposition of the CDW, valuation of quantity and quality of the CDW and perception according to the Environmental Legislation. The necessary data for the elaboration of this study were carried out through the appliance of questionnaires with open and closed questions, applied to 14 (fourteen) Real Estate developer companies associated with SINDUSCON/RN and 05 companies that deal with the transportation and collection of CDW, formal and informal interviews, exploitational visits and photographical records. The collected data went through a statistic treatment being organized into tables and graphs. The main results obtained from this research show that the interviewees hold a medium knowledge of the specific Environmental Legislation; do not have an effective model of environmental management, resorting to only reusing CDW; that the reusing of CDW is not substantial, as much as the possibility of recycling has a minimal consideration. It was also verified that a considerable percentage of interviewees affirmed to send CDW to illegal and inadequate locations. It is expected that such study can be used as an important tool to subsidize the public administration in the pursuit of solutions which could bring benefits to society and the environment

A influência da gestão do conhecimento nas companhias brasileiras com melhor governança corporativa: uma análise nas empresas classificadas pelo Investor Relations Global Rankings

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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

Estratégias competitivas genéricas nas empresas comerciais varejistas de shopping centers: um estudo a partir do modelo de Porter

Os shoppingcenters são grandes instituições repletas de empresas quecompetem entre si formas de como melhor satisfazer as necessidade dosclientes. Sendo assim, cada empresa utiliza-se de estratégias com o intuito deatingir a maior parcela de compradores possíveis sem comprometer suaexistência e sua vantagem competitiva. Este estudo está baseado na teoria dasestratégias competitivas genéricas de Porter (1980; 1985) o qual estabeleceem seu modelo que todas as empresas existentes no mercado possuam pelomenos uma das três abordagens estratégicas (diferenciação, liderança emcusto e enfoque). Desta forma, este trabalho identifica de que maneira estádistribuída as estratégia competitiva nas empresas de shoppingcenters deNatal/RN. Primeiramente buscou-se levantar a relação das estratégias destasempresas com a teoria proposta por Porter (1985) e sua alocação de acordocom os agrupamentos resultantes da combinação das estratégias. Nestemomento, foram aplicados questionários com 89 gerentes de lojas de shoppingcenters que resultou após análises estatísticas em cinco agrupamentos comabordagens válidas. Em seguida foram selecionadas as empresas quepossuíam maior afinidade com cada agrupamento e que melhor representavamos resultados dispostos em cinco clustersacerca da teoria proposta e nestaamostragem foi aplicada entrevista com os gerentes. Os resultados obtidos com as entrevistas validaram a análise dos dados encontrados nosquestionários anteriormente aplicados estando em conformidade com aproposta teoria. Identificou-se também duas modalidades de empresas queutilizavam simultaneamente mais de uma estratégia competitiva (meio-termo),sendo uma dentro e outra fora do modelo proposto pelo autor. Embora omodelo das estratégias competitivas genéricas tenha sido instituído comaspectos voltados as organizações industriais, os resultados obtidos nestetrabalho validaram a aplicação desta teoria em empresas comercias deshopping centers que vem se adequando para obter resultados financeirosmais satisfatórios e melhor posicionamento em relação à concorrência