Do talão de nota fiscal ao cupom fiscal: a implantação do ECF no estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

Relações interorganizacionais e eficiência coletiva: um estudo de caso no arranjo produtivo local de confecções do agreste pernambucano

This work is a study in the Local Productive Arrangement of confections from Agreste of Pernambuco, as a relevant sector in economic and social aspect. This research has as central aim to understand how the inter-organizational relations influence the collective efficiency of arrangement. The theoretical framework employed highlights the approaches that deal with the benefits of business agglomeration for the develop­ment of firms and regions. It has discussed the approach of small and medium enter­ prises and industrial districts (SCHMITZ, 1997), which introduce the concept of col­ lective efficiency, explaining that only those externalities explained by Marshall (1996) are not sufficient to explain the competitive advantage of enterprises, expand­ing the idea that organizations achieve competitive advantage not acting alone. To examine the influences of relations in the collective efficiency, it has been taken as analytical perspective theory of social networks (GRANOVETTER, 1973, 1985; BURT, 1992; UZZI, 1997) because it has believe that this approach provides subsi­ dies for a structural analysis of social relationships in face the behavior of human ac­tion. By examining the organizations in a social network, you should understand the reason of this establishment of the relationship, their benefits, and as the information flow takes place and density of links between the actors (Powell; SMITH-DOERR, 1994). As for the methods, this study is characterized as a case study, in according to the purposed objectives, in addition to qualitative method. Also, due to recovering of the historical milestones of the arrangement, it is used a sectional approach with longitudinal perspective (VIEIRA, 2004). The primary and secondary data were used in order to understand the evolutionary process of the sector and their inter-actors re­ lationships in the arrangement for the promotion of development, for both, was used the contend and documentary analysis technique, respectively (DELLAGNELO ; SIL­VA, 2005). The approach of social networks has permitted understand that social re­lationships may extend the collective efficiency of the arrangement, and therefore need to develop policies that encourage the legalization of informal companies in ar­rangement, by showing up themselves representative. Thus, the relations estab­ lished in LPA of confections from Agreste of Pernambuco need for more effective mechanisms to broaden the collective efficiency. Therefore, this way as take place has directly benefited only a group of companies that are linked in some way the sup­portive institutions. So we can conclude that the inter-actor relations have limited the collective efficiency of LPA, being stimulated by the institutions in support only to groups of entrepreneurs, even those that produce external relations for all clustered companies

Estudo sobre a mortalidade e sobrevivência de micro e pequenas empresas natalenses e seus impactos nas políticas públicas pró-empreendedorismo

The principal purpose of this research was to investigate discriminant factors of survival and failure of micro and small businesses, and the impacts of these factors in the public politics for entrepreneurship in the State of Rio Grande do Norte. The data were ceded by SEBRAE/RN and the Commercial Committee of the Rio Grande do Norte State and it included the businesses that were registered in 2000, 2001 and 2002. According to the theoretical framework 3 groups of factors were defined Business Financial Structure, Entrepreneurial Preparation and Entrepreneurial Behavior , and the factors were studied in order to determine whether they are discriminant or not of the survival and business failure. A quantitative research was applied and advanced statistical techniques were used multivariate data analysis , beginning with the factorial analysis and after using the discriminant analysis. As a result, canonical discriminant functions were found and they partially explained the survival and business failure in terms of the factors and groups of factors. The analysis also permitted the evaluation of the public politics for entrepreneurship and it was verified, according to the view of the entrepreneurs, that these politics were weakly effective to avoid business failure. Some changes in the referred politics were suggested based on the most significant factors found.

A importância do microcrédito para os empreendedores: um estudo com os grupos solidários de Fortaleza /CE

This study aims to understand the changes in the improvement of economic and social conditions of small entrepreneurs who participate in solidarity groups linked to the Non-Governmental Organization (NGO) "X" in Fortaleza city, Ceará, through the use of productive-guided microcredit. It is come a research in exploratory and descriptive nature, with a quantitative and qualitative approach. Data were collected from the small entrepreneurs by applying a questionnaire, as well as through structured interviews with group leaders. They were worked on issues relating to income generation, employment generation, housing and health conditions, dietary pattern and leisure activities of small entrepreneurs and their families before and after the union to solidarity groups and use of productive-guided microcredit. The research showed that the use of microcredit has interfered with social and economic life of these small entrepreneurs, generating positive effects

Tecnologia social para autogestão: um estudo em empreendimento econômico solidário do Rio Grande do Norte

The theme of this dissertation is social technology for self-management: a study in economic enterprise supportive of Rio Grande do Norte. The research aimed to obtain evidence that the reapplication of technology management, basic economic-financial and pricing, as production costs, has the potential to contribute to the self-management of APABV. The social technology and self-management are theoretical frameworks used and where workers are central figures in both the generation and replication of technologies that are compatible with their realities, as in the conduct and management approach adopted by them in their venture, they are makers decisions. To achieve the proposed objective was accomplished participatory research, which was used in addition to document analysis, participatory methodologies such as the construction of the DRP, group interview, experience in the production environment and family of entrepreneurs APABV. This research allowed the management technologies such as spreadsheets controls basic economic and financial costs, when socialized and understood by workers has the potential informational and become part of their daily decision-making process of the project, making up social technology

Uma metodologia para a análise do desempenho sustentável dos postos de revenda de combustível na cidade de Natal/RN, com o uso de data envelopment analysis-DEA

The increasing use of fossil fuels in line with cities demographic explosion carries out to huge environmental impact in society. For mitigate these social impacts, regulatory requirements have positively influenced the environmental consciousness of society, as well as, the strategic behavior of businesses. Along with this environmental awareness, the regulatory organs have conquered and formulated new laws to control potentially polluting activities, mostly in the gas stations sector. Seeking for increasing market competitiveness, this sector needs to quickly respond to internal and external pressures, adapting to the new standards required in a strategic way to get the Green Badge . Gas stations have incorporated new strategies to attract and retain new customers whom present increasingly social demand. In the social dimension, these projects help the local economy by generating jobs and income distribution. In this survey, the present research aims to align the social, economic and environmental dimensions to set the sustainable performance indicators at Gas Stations sector in the city of Natal/RN. The Sustainable Balanced Scorecard (SBSC) framework was create with a set of indicators for mapping the production process of gas stations. This mapping aimed at identifying operational inefficiencies through multidimensional indicators. To carry out this research, was developed a system for evaluating the sustainability performance with application of Data Envelopment Analysis (DEA) through a quantitative method approach to detect system s efficiency level. In order to understand the systemic complexity, sub organizational processes were analyzed by the technique Network Data Envelopment Analysis (NDEA) figuring their micro activities to identify and diagnose the real causes of overall inefficiency. The sample size comprised 33 Gas stations and the conceptual model included 15 indicators distributed in the three dimensions of sustainability: social, environmental and economic. These three dimensions were measured by means of classical models DEA-CCR input oriented. To unify performance score of individual dimensions, was designed a unique grouping index based upon two means: arithmetic and weighted. After this, another analysis was performed to measure the four perspectives of SBSC: learning and growth, internal processes, customers, and financial, unifying, by averaging the performance scores. NDEA results showed that no company was assessed with excellence in sustainability performance. Some NDEA higher efficiency Gas Stations proved to be inefficient under certain perspectives of SBSC. In the sequence, a comparative sustainable performance and assessment analyzes among the gas station was done, enabling entrepreneurs evaluate their performance in the market competitors. Diagnoses were also obtained to support the decision making of entrepreneurs in improving the management of organizational resources and promote guidelines the regulators. Finally, the average index of sustainable performance was 69.42%, representing the efforts of the environmental suitability of the Gas station. This results point out a significant awareness of this segment, but it still needs further action to enhance sustainability in the long term

EMPRESAS DA CONSTRUÇÃO CIVIL DO MUNICÍPIO DE ARACAJU-SE: Percepções sobre Responsabilidade Social Empresarial

The companies are part of an important segment of the society, besides, it exercises a significant contribution, being also responsible for helping in the improvement of the quality of life of the population. Like this being, to present research looked for to investigate the perception that the entrepreneurs of the building site of Aracaju/SE have concerning the theme Business Social Responsibility (RSE). besides the perceptions, it was part also of the research, to know the entrepreneur's of the building site social construction and the possible practices of Social Responsibility. The research grew in two different moments. The first looked for the theoretical embasamento, trying to study the economical sociology, understanding the effects provoked by the economy, understanding to you reason them that you/they took to the appearance of the perceptions that you/they permeate the historicity among the market, the nascedouro of the associations as company and his/her dynamics in the society. It was also researched, the concept of social responsibility in national and local extent, as well as, the contextualização of the state of Sergipe, detaching the municipal district of Aracaju, and describing how it happened his/her development starting from what is considered urbanization. In the second moment, the accomplishment of interviews in five companies, allowed to notice the entrepreneurs' perception concerning business social responsibility, as well as, actions of different characteristics in four of the samples. In these actions, they are patronage in cultural events, donations of projects for charity institutions, the concern with the preservation of the environment in the use of work materials ecologically correct, preventive health and employees' training. Concluding the research, I introduce the conclusions which it allowed to arrive me, and I point some suggestions for future researches that enlarge the reflection on this theme

Responsabilidade social empresarial: percepções e práticas do empresariado salineiro do Rio Grande do Norte.

The debate around the thematic of Corporate Social Responsibility - CSR involves economic, social, cultural and symbolic aspects in the relations established between company and society. In Brazilian reality, the CSR, understood as enterprise actions, external and/or internal, that contributes to social and ambient improvement, gains greater visibility in 1990 decade. Although the significant increase of theoretical productions about CSR pertinent elements, it is still scarce the studies that treats about the relation company/society in the northeastern reality, and singularly, in Rio Grande do Norte. It was in this perspective, that, in being the salt industry one of most important in the potiguar economic history formation , the present work investigated practicies and perceptions of salt entrepreneurship about CSR. Considering all the Rio Grande do Norte salt industry history phases, since the period of the Brazil s settling, as well as the characteristics of the study object, was opted to the qualitative research, objectified in interviews half-structuralized realized with the salt segment entrepreneurs, as well as professionals of ambient management and human resources working in potiguar salt segment. The research main results indicated a coexistence between the mechanisms of management seated on personal and paternalists relations, typical of traditional salt industry, and the emergency of innovative elements typical of the modern management, like the CSR. In this context, a tension between continuity and rupture with the traditional mechanisms of management in salt entrepreneurship actions

Indústria cultural e forró eletrônico no Rio Grande do Norte

The present study aimed to understand how and to what extent the electronic forró, currently hegemonic in the music market in the state of Rio Grande do Norte, establishes and maintains relations of domination in the social contexts in which it is produced, transmitted and received. Based, in significant form-content, on the writings of the first generation of theorists of the so-called Frankfurt School (Critical Theory), particularly with Theodor W. Adorno, and systematically using the contributions of the Cultural Studies (from the Centre for Contemporary Cultural Studies of Birmingham) and of the sociology of Pierre Bourdieu, this study aimed to perform, in the fertile intersection of these references, a critical possibility of interpretation of the electronic forró predominantly spread in the state of Rio Grande do Norte. To this end, aiming at a better apprehension of the so-called capital circuits/culture circuits , this study resulted from a qualitative investment of research, based on structured interviews with musicians, entrepreneurs of the sector and music consumers, as well as on the analysis of the themes contained in the official discography of the electronic forró band called Garota Safada (Shameless Girl). As a general empirical conclusion, it was possible to infer that far from the significant presence of domination or mere prevalence of oppositions, there is a relational pluralism of forms of domination and ways of resistances present in the production and consumption of electronic forró, regardless of gender, age, income, education or place of residence. However, the artifices of the cultural industry has been shown to be efficient: from large-scale businessmen to small producers enabled by the so-called open markets . The currentness of the concept of cultural industry is based on the idea that its products are offered systematically (the systematic insistence of everything to everyone) and on the notion that its production primarily meets the administrative criteria of control over the effects on the receiver (capacity of prescription of desires). Thus, the Adornian reflection on the pseudo-individualization leads to the inference that even in some of the most apparent ways of negotiation and/or refusal regarding the consumption of forró, certain behaviors of the cultural industry still prevail both in the very (re)interpretation of the forró and in the choice of other music genres also standardized, rationalized and massified. Therefore, despite the absence of cause-effect relation and the recognition of the popular capacity of re-elaboration and contestation of the media consumption, some world views prevailing in relation to the electronic forró establish or, at least, support some hegemonic ideologies, especially those concerning the life style, consumption and genre relations (fun by all means). Therefore, due the massification of certain songs, some ways of dissemination of values, beliefs and feelings are potentially experienced from the electronic forró. So, it is presumable that in the current advance of the process of semiformation (Halbbildung), the habitus of a part of the youth from the state of Rio Grande do Norte reinforces and is reinforced by the centrality of the trinomial fun, love and sex present in the songs, emphasized in some constructive practices of sense and in certain flows of social significance

Uma prática educativa ambiental na construção de agenda 21 local.

This proposal is to search, investigate practical experience in environmental education for the construction of Local Agenda 21, in the municipality of Maxaranguape-RN, attended that brought together various subject and collective social actors of civil society organizations, among them, the Center for Education and Advice Herbert de Souza - CEAHS (NGOs who serves on the council since 1999), associations of farmers and farmers in areas of settlements, teachers / as, groups of women and young people, entrepreneurs, public power, the German partner entities IBAMA. INCRA, BNB in the project of Agenda 21. They are members and participants, constituents of the Permanent Forum of Agenda 21, the main actor privileged in the search. As an object of study to identify the limits and scope of this practice, with regard to aspects of awareness / participation and awaken to an awareness of critical social subjects in the collective social and environmental perspective. The study seeks to investigate if this experience has allowed the individual and collective social subjects, understand and act in their daily life, as the changes in attitudes postures, and expand their interests to participate in various public spaces this intention, is considered the educational activities made with the principles of environmental education in the construction of Agenda 21 that have contributed in raising awareness / participation of social actors of the Permanent Forum of Agenda 21. While reference methodology, the research focuses on theoretical design Freireana with relevance on the dimensions of dialogue, critical thinking and the human dimension comprising the act as educational practice of freedom, the prospect of human emancipation and social transformation of reality, and bring other thinkers as, Carvalho (2004), Trigueiro (2003), Days (2004), among others. The investigation of this practice points to the subject of education, which ECOCIENCIA to install the Agenda 21 and its effect on demand under municipal, German, providing a change of attitudes and postures and certainly, generating a new look and act in the world, broadening their interests and desires of inserting themselves, to participate in public spheres, particularly in establishing relations with dialogical criticality with the authorities and face the demands socio-environmental locations.

Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte /

This work aims to promote design aspects into furniture Small and Medium Enterprises (SME s) at Rio Grande do Norte State. The final outcome will be an increasing on their competitiveness as well as consider design as key strategic aspect for their business. As a consequence, the results are based on two SME companies from the furniture sector located at Natal/RN. The study is based on a literature research followed by a management diagnosis for each company. The diagnosis was base don interviews with the entrepreneurs and their employees as well as meetings, participant observations and document analysis. Based on this analysis, specific aspects were implement in order to boost the production line as well as the product development process (PDP) and the development of a prototype. The results have indicated some limitation of these companies regarding their low technological on their production line, poor management and work skills as well as low perception of design as a competitive tool. Regardless these results, it was observed that design has brought an important contribution for cultural changes within companies as well as for the development of better quality and competitive products

Análise de critérios de decisão em estratégia de arranjos produtivos locais: um estudo aplicando o processo de hierarquia analítica (AHP) no setor de cerâmica

This master thesis has the objective of investigating the strategic decision criteria of participants of Local Production Arrangements (LPA) in Brazil. The LPA s are an initiative of support agents to enterprises with the purpose of organizing joint actions for the development of groups (clusters) of enterprises. The choice of the actions is a decision of the participating enterprises and this paper aims at applying a Multi-criteria Analysis Method to analyze the criteria of entrepreneurs that are participating of a LPA. The used method is the Process of Analytical Hierarchy (PAH) and an application is presented along with questionnaires to participants of a ceramic LPA in the northeast of Brazil. The main results show that, in first place, from the implicit strategy of each enterprise there is only one objective for the LPA group and so, at the beginning, an action decided by all of them tends to favor some more than others. In second place, it was observed that there are general inconsistencies between the strategic objectives and the importance as to criteria, even though there have been cases of coherency. As the main conclusion it is pointed that the use of Methods of MCDA is useful to improve the decision making process and to bring more transparency to the logic of the found results

Impacto urbano ocasionado por empreendimentos da construção civil no entorno da zona de proteção ambiental (zpa-6), Vila de Ponta Negra, Natal/RN

The process of urbanization in recent decades has generated considerable seriousness of problems relating to the use and occupation physical environment of cities. The concentration of population, economic activities and technological standards have reinforced an existing urban environment highly degraded as a consequence of the development style that leads to the predatory use of natural resources. In this context, cities as centers of production and consumption, have the most serious problems of environmental degradation. This study investigated the impacts of the municipal building projects to large-scale vertical in the town of Vila de Ponta Negra, Natal-RN, given the proximity to the Environmental Protection Area (ZPA-6) and considering its environmental importance , scenic, landscape and tourism for the city of Natal-RN. The fragility of the licensing process and the failure of the assumptions in the analysis, objective and subjective, for the granting of environmental permits for the building construction projects, specifically those set out in the surroundings of the Environmental Protection Area (ZPA-6) and fundamental importance of landscape and tourism for the city of Natal, has aroused the concern of local people in and of itself the Government, faced with the probable impacts that will affect greatly the Vila de Ponta Negra. The methodology used to achieve the intended objectives will be the literature review, questionnaire to the surrounding population and the Government, as well as findings on the spot, through the photographic record. The beneficiaries of the license, if the entrepreneurs, have been affected because of the granting of licensing act of investing large amount of capital in the works. Additionally, with distrust of the population, since they are to discredit the public system of environmental management have guessed by the probability of imbalance to the environment and structural damage to the Vila de Ponta Negra, where such failure to support energy, lack of regular supply of water , lack of sanitation and access roads sufficient for the flow of motor vehicles in these areas, among other factors. Thus, this work will contribute to the diagnosis and solutions to the problem in question, so that the Government will effectively fulfill its social management of ecologically balanced environment of continuing urban development in Natal, Brazil

Impactos da legislação ambiental brasileira na exportação de camarão: um estudo com exportadores de camarão do Rio Grande do Norte

Brazilian exportations come growing in a constant form in the last years, stimulated for the globalization and public politics directed toward the increase of the internal surplus. In this context the objective of this work was to investigate the perception of the shrimp exporting entrepreneurs of Rio Grande do Norte, with relation to the impact of the Brazilian environmental legislation in the companies competitiveness at the external market. From data collected from the controllers of the companies, it was used a survey methodology, with exploratory and descriptive character. The results found in this study indicate that the companies, in general way, understand that the environmental legal requirements do not confuse nor help in the search and conquest of new international markets. A little more of the half of the researched companies, does not see the legislation rigid as important factor of competitiveness. However a sufficiently significant percentage, already has a more strategical vision on the subject, or at least already it heard to speak on such possibility

Fatores condicionantes na formação de aglomerados no turismo :um estudo da perspectiva dos empresários em região do litoral do Nordeste do Brasil

The tourism has been presented as an alternative of production for determined regions of the Country. In this scene, one perceives that it is necessary to observe where each locality is situated in order to face an highly competitive and globalized world. The data used on this work was collected on a field research with the entrepreneurs of the coast of the City of Parnamirim/RN. The main objective of this research was to analyze the conditioning factors in the formation of clusters on tourism, according to the perception of the entrepreneurs of the Association of the Entrepreneurs of the Coast of Parnamirim AELP, based on the competitive advantages showed on Porter s model, referring to the conditions of the production factors, the demand, the associated and support sector, the strategy and structure of the company. On the statistical treatment, descriptive analysis and crossed analysis were carried through. According to the data, the research suggests the existence of some determinative factors that can generate competitive advantages, that whwn integrated, can congregate attributes that allow the formation of a competitive tourist accumulation in a region of the northeast coast of Brazil. The research also evidenced that the entrepreneurs have a strong dependence of the governmental actions