32 resultados para Tributação Empresarial


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In the present context the information assumes a major role, providing to the business environment a dynamic performance that is constantly renewing and adapting itself to the environment in which it operates. In that sense we aimed, through literature, a reflection the models of information management for business. Were review the models of Beuren (2000), Choo (1997, 1999) and Davenport and Prusak (1998). We conclude that information management can provide a significant positive differential to business in the contemporary context.

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This article aims to address the relationship between work and professional education, specifically the ideology skills and the new pedagogy business under the globalization of capital. Is analyzed at first, the world-historical context, the restructuring of the productive and political capital from the 1970s, and the demand for a new organization of work based on model Toyota. Second, discuss such changes are productive within the Brazilian state and its influence on educational policies geared to work, permeated by the ideology skills as an instrument that seeks to obscure the relationshipcapital. It discusses the emergence of new education business connected to the ideals of human capital. It is the influence of international organizations in Brazil of the United Nations (UN) and the United Nations Organization for Education, Science and Culture (UNESCO), aimed at articulating the education according to the ideological aspect global, verified legislative apparatus in education. Ends up not only to reflect the content of the skills ideology, but it is suggested the redemption value of the denied promise of emancipation human-general.

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This paper addresses the issue of mediation in the process of information decision-making, more specifically, organic information, seeking to deepen its determinants in an attempt to understand the mechanisms on which supports. It also examines the role of the archivist as an information professional in this process. Conceptually, it is understood that the information Organic is produced within the organization as a result of the implementation of activities and tasks undertaken. The national literature that addresses this issue is poor and therefore needs further examination. Weaving relations organic information and mediation in the context of decision making is rare in literature. Thus, this study seeks to contribute to discussions in regarding this matter and also adds to this the importance of standing up issues that may contribute to the development of studies Information Science.

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Pós-graduação em Direito - FCHS

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Pós-graduação em Direito - FCHS

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The increase of the world population and their consumption power requires companies to increase their production capacity to meet demand. This production process is often performed without control and degrades the environment. In view of the stiffness of the legal requirements and the increasing of environmental concerns, companies need to act in a sustainable way to continue existing. The main objective of this study is to investigate how sustainability reports that follow the guidelines of the Global Reporting Initiative (GRI) can bring benefits to companies in the continuous improvement of its processes and the competitiveness of the sector. The sector chosen for the study was the automotive industry, due to its importance in the national economy and the significant impacts caused to the population and to the environment. The methodology consists of reading the GRI sustainability reports of companies and then performing a comparison among them and the bibliography of the subject. The results confirm the importance of the GRI sustainability reporting for companies and show how the selected indicators can contribute to the corporate management and to the control of its processes

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The present work is to analyze the importance of exchanging knowledge and technological innovation in Business Condominium Square Capital installed in the Metropolitan Region of Campinas (SP). The condominium corporate Capital Square is the new result of the productive rearrangements that allow the reproduction of capital. This new production space, endowed with infrastructure and sophisticated logistics is able to enable the development of companies installed there in addition to promoting the advancement of technological innovation in the region because of its relations with laboratories, universities and research centers. The research aims to contribute to the understanding of this new form of organization of space activities corresponding to the logic of exchange of knowledge and technological innovation. The logical location of innovation services have similar aspects to economic activities in general, which is distinguished due to the intangible nature of services of high added value through the strategic role of information, the nature of services and because there are services whose logic operation is beyond the economic, but also scientific. The project includes the study in an integrated environment, which allows to evaluate, under various aspects, the importance of established companies and infrastructure available that enable the advancement of skills and knowledge exchange in Capital Square Condo

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A conservação da biodiversidade é tema recorrente nas ciências e nas políticas já há algumas décadas, porém esta inquietação não é recente, visto que muitos naturalistas de séculos passados alertaram sobre as adversidades da perda da biodiversidade. Mais recentemente, a sociedade passou a exigir das empresas uma postura pró-conservação, pois são elas as maiores responsáveis pela degradação ambiental. Sendo assim, esta pesquisa analisou como a conservação da biodiversidade está inserida no setor de negócios e quais práticas têm sido adotadas para alcançar este fim. Em um primeiro momento, foi feito um histórico a respeito da conservação da biodiversidade desde os primeiros naturalistas até as grandes cúpulas mundiais sobre meio ambiente. Posteriormente, foi discutida a importância da inter-relação entre a biodiversidade e o setor empresarial. Por fim, foram levantados os principais instrumentos de gestão ambiental utilizados pelas empresas. Para ilustrar este arcabouço teórico, foram identificados os principais acordos multilaterais pró-conservação da biodiversidade e as mais novas ferramentas de gestão ambiental desenvolvidas e aplicadas no setor empresarial. Além disso, foi conduzido um estudo de caso com duas empresas brasileiras do setor de cosméticos, fundamentados nos seus respectivos Relatórios de Sustentabilidade, que subsidiaram a extração de informações sobre o modo como as empresas gerenciam seus recursos naturais. Concluiu-se que as empresas analisadas possuem boas práticas ambientais, exemplificadas em um estudo de caso a partir do qual foi possível conhecer as ações em andamento que versam sobre economia de energia, economia e reutilização da água, compensação das emissões dos gases de efeito estufa, gerenciamento de resíduos sólidos e investimentos em projetos socioambientais... (Resumo completo, clicar acesso eletrônico abaixo)

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A escassez de água para a manutenção dos processos naturais ou para abastecimento humano e em empreendimentos seja em quantidade ou qualidade, corrobora a necessidade e a urgência de comprometimento efetivo de responsabilidade do ser humano com os recursos hídricos e com o ambiente. Falar em Gestão Ambiental (GA), entretanto, especialmente no Brasil, tornou-se lugar comum no discurso de diversos segmentos da sociedade, e em muitos casos desprovido de sentido efetivo. No meio empresarial, ações e discurso ambiental veiculados são reflexo da atuação de diferentes perfis de profissionais, com diferentes tipos de treinamento, e regidos por interesses que nem sempre remontam preocupação com o meio. A regulamentação sobre como devem ser exercida a atuação na área de ambiental, entretanto, bem como monitoramento institucional desta atuação, ainda se encontram em estágio de construção. Mas, a crescente pressão da demanda socioeconômica na iniciativa privada responde por crescente consumo de água e produção de águas residuárias. Para que o desenvolvimento atingido seja sustentável nestes empreendimentos é, portanto, urgente que haja disseminação de informação a gestores ambientais e a comunidade, disponibilizando ferramentas para um gerenciamento mais adequado – com entendimento da situação, de alternativas para amenizar impactos gerados, de como o empreendimento se insere neste cenário e com acompanhamento do desenvolvimento institucional. Assim, este trabalho tem como proposta a produção de material de referência na contextualização da situação dos mecanismos da gestão de recursos hídricos superficiais no estado de São Paulo para empreendimentos, dentro do foco do saneamento básico. Isso foi realizado através de revisão bibliográfica em livros e artigos científicos, teses acadêmicas, levantamento...(Resumo completo, clicar acesso eletrônico abaixo)

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A teoria em finanças tem evoluído cada vez mais aproximando a teoria financeira às práticas reais adotadas nas empresas e nos mercados financeiros. A partir de Modigliani e Miller, que contribuíram para o ramo das finanças com a teoria da Irrelevância Financeira, o caminho se abriu para uma série de debates a cerca da importância das variáveis financeiras na determinação do valor da empresa. Foram levantados questionamentos a respeito da perfeição dos mercados e apresentado argumentos como a assimetria de informações, os custos de agência, a restrição financeira e outras implicações à teoria do investimento. Atualmente o que se sabe é que o fator investimento está altamente ligado às finanças e, portanto, relaciona-se com os meios de financiamento presentes no mercado e com a organização interna e financeira das firmas, esse ramo de estudo recebe o nome de Finanças Corporativas. Diante da teoria financeira, o objetivo é analisar a indústria siderúrgica de duas economias atualmente em destaque, Brasil e China através da análise econômico-financeira de quatro empresas de capital aberto do setor: Gerdau, Usiminas, Baosteel e Masteel. Cabe destacar que a indústria siderúrgica é base para outras indústrias, como construção civil, automóveis, máquinas, entre outros e, por isso, é tida como sinalizadora do desenvolvimento econômico de um país, assim também, o Brasil e a China são caracterizados como grandes potenciais emergentes e fontes de atração de investimentos internacionais

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The various changes occurring in society in the late twentieth century created a context of true technological revolution based on information. These changes resulted in three points: a new way to communicate with the emergence of new media and communication platforms; a new role assigned to organizations increasingly blamed for social problems, and a greater access to information by society, which forms more critical and demanding. The convergence of these three consequences observed strengthening of the concept of Corporate Social Responsibility and the importance of internal communication in their construction. This literature review and empirical research, based on a case study with the Junior Enterprise of Public Relations at Unesp Bauru, studied the role of Public Relations in the process of communication management as a facilitator of internal processes towards mobilization for Social Responsibility. It intent to see which are the main barriers to the inclusion of the concept too. The study shows the relevant current context itself, in which the concern with the changing social scenario should be seen as opportunities for growth. The concept of Corporate Social Responsibility should be inserted into the organizational DNA to its consolidation, characterizing itself as a cultural and dependent matter of internal restructuring. The role of public relations in this context covers the management of communication and harmony of the interests of all public organization

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The process of globalization resulted in a variety of new products emerging. Companies were obliged to find new ways of maintaining the attractiveness for their products to sustain their brands in the economic field. So in this scenario social accountability became an important subject for companies that want to achieve a positive image among consumers. This paper aims to explain how organizational communication is essential to create and manage social accountability in a company. Aiming to explain the relation between organizational communication and social accountability, this final project had three main purposes: establish the connection between organizational communication and social accountability, point out and discuss the main strategies in this communication field, and then propose an action plan for Raízen to solve an established problem in one of its factories

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Founded in 1921, the company currently known as Lupo S/A is one of the most ancient textile and clothing industries in Brazil. In this article we aim to describe the general lines of the trajectory of this family company, currently producing socks, nightwear and sports articles. The focus of this paper is on the analysis of some strategies used by the company along its formation and development process, and, particularly, the way these strategies made possible the productive restructuring associated to the overcoming of the strong crisis which began in the end of the 80's and early 90's, contributing to its recent consolidation in the clothing industry. The leading hypothesis of the study is that pioneering connected to a strong organizational culture that has been formed and constructed since its foundation and that was reestablished in a more recent management were the factors which were responsible for the advances able to generate an innovation environment in products as well as in processes and management. The theoretical reflection selected to subsidize the cognitive construction of the study of the company is based on the historical approach of the development of the textile industry in Brazil and in studies about the importance of the action of the entrepreneur, in the role of the organizational culture and of innovation to choose strategies in companies. The research involved the analysis of documents and data of the company, as well as interviews with directors and employees. The results show a traditional company model, but also show the presence of a very advanced entrepreneurial dynamic. Modern world – known as a fordist industrial model – could already be noticed in the company when this production pattern was not clearly defined yet in the Brazilian industry. Nowadays, the company faces the challenge of globalization and the open competition in the international market which brings the rivalry of the greatest and best globalized companies.