O princípio constitucional da redução das desigualdades regionais e os campos maduro-marginais de petróleo: aspectos regulatórios e fiscais

Under the circumstances of the desestatization that penetrate Brazilian economy in the 90‟s, new features in the monopoly of oil by the Union were designed by the constitutional amendment number 9. of 1995. This deep change in the legal regime of oil sector brought the possibility of entrance to small and medium size producers in this industry, especially through the production activities developed in mature and marginal fields of oil, which are located mainly in northeast region of Brazil. Considering that the intervention of state over the economy finds its guidelines and limits in Federal Constitution disposals, the present work investigated in which way states regulation, mainly through taxation rules, has obeyed the constitutional regime in force, and specially, the reduction of regional inequalities principle. By mean, firstly, of an analysis of central concepts (mature fields, marginal fields, small and medium size producers) we observed that the imprecision over the conceptual aspect has constituted an obstacle to a specific states‟ regulation, directed to this newborn class of producers, whose growth has been pursuit by the state. That is verified in the case of concession procedures, and also, concerning the taxation system applied to small and medium size producers. Examining the main constitutional principles related to this universe which are the legality, equality, privileged treatment to small enterprises, contributive capacity, and reduction of regional inequalities we conclude that it is legally possible, a truly specific regulation, including a special taxation regime, to the small and medium size producers whose activities are concentrate over mature-marginal fields, aiming the concretization of the Brazilian state main goals

Seis sigma :uma proposta para implementação da metodologia em pequenas e médias empresas

The Six Sigma methodology consists of a program guided to the continuous improvement of enterprise processes, which aims at customer satisfaction, as well as increasing financial and operational profits. Considering that more than 99% of the Brazilian companies have up to five hundred employees, this study investigates how Six Sigma can be applied in small or medium size companies. This study was conducted based on literature review and application of the ideas in a medium size newspaper company, which manufactures newspapers that circulate daily in the state of Rio Grande do Norte. The results of the research point to the viability of use of the methodology in this market segment, as well as suggest a method that can be used in similar companies

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Análise hidrodinâmica e morfodinâmica do complexo estuarino do Rio Piranhas-Açu/RN, Nordeste do Brasil

The aim of this study was the seasonal characterization of the morphology, sedimentology and hydrodynamic of the Açu, Cavalos and Conchas estuaries. These estuaries are inserted in a semi-arid climate area and form the mouth of the hydrographic basin of the Piranhas-Açu river, that represent the discharge of the largest watershed in the state. They are embedded in an environment consisting of a fluvial-marine floodplain, mangrove ecosystem, sandbanks, fields of dunes, spits and sandy beaches. Adjacent to the natural units are the main local socioeconomic activities (oil industry, salt industry, shrimp farming, fishing and tourism) are dependent on this river and its conservation. The environmental monitoring is necessary because it is an area under constant action of coastal processes and at high risk of oil spill. The acquisition and interpretation of hydrodynamic, sonographic and sediment data was conducted in two campaigns, dry season (2010) and rainy season (2011), using respectively the current profiler ADCP Doppler effect, the side-scan sonar and Van Veen sampler. In these estuaries: Açu, Cavalos and Conchas were identified the following types of bedforms: flatbed and Dunes 2-D and 3-D (small to medium size), generated at lower flow regime (Froude number <1). Structures such as ripples were observed in the Açu estuary mouth. The higher values of flow discharge and velocity were recorded in the Açu estuary (434,992 m³.s-¹ and 0,554 m.s-¹). In rainy season, despite the record of highest values of discharge and flow velocities at the mouth, the energy rates upstream did not differ much from the data of the dry season. However, in all estuaries were recorded an increase in speed and flow, with reservation to the flow in the Açu estuary and flow at the mouth of the Conchas estuary. Sediment grain sizes tend to increase towards the mouth of the estuary and these ranged from very fine sand to very coarse sand, medium sand fraction being the most recurrent. Based on the data acquired and analyzed, the estuaries Açu, Cavalos and Conchas are classified as mixed , dominated by waves and tides. According to their morphology, they are classified as estuaries constructed by bar and according to the classification by salinity, estuaries Conchas and Cavalos were ranked as hypersaline estuaries, and Açu as hypersaline and vertically well mixed type C