O ensino contábil para empreendimentos econômicos solidários: um estudo na Incubadora Social da Universidade Federal de Goiás

A pesquisa permeia a contabilidade e autogestão existentes nos empreendimentos econômicos solidários, em que o modelo de gestão é democrático e participativo e requer ferramentas contábeis compatíveis com suas características. O objetivo é verificar se a aplicação de técnica de ensino-aprendizagem contábil baseada nas rotinas gerenciais e demandas dos usuários contribui com a decodificação da informação contábil, colaborando com o controle gerencial dos empreendimentos. Assim, foi feito experimento em que no pré-teste foi analisado o entendimento contábil no que tange ao conteúdo informacional, sua utilidade e domínio. No pós-teste foi feita análise dos efeitos da aplicação da técnica sobre esses entendimentos. O estudo foi realizado com 16 cooperativas pertencentes à Incubadora Social da Universidade Federal de Goiás e a coleta de dados foi realizada por meio de entrevistas estruturadas, observações e análise de registros. Estas foram transcritas e analisadas pelo método de análise de conteúdo, que consistiu em organizar categorias conceituais representantes do entendimento contábil testado, designada pela ocorrência ou expressão nos dados transcritos. A análise dos resultados foi feita pelo teste não-paramétrico, Postos Sinalizados de Wilcoxon. Os resultados apresentados não demonstraram diferenças significativas com relação ao entendimento contábil dos diretores e não diretores antes e depois da intervenção. Limitações como amostra e a rotatividade de pessoas na cooperativa denotam a necessidade de haver formações recorrentes para os cooperados. Para futuras pesquisas fica o tempo de curso ser prolongado permitindo a participação recorrente e de mais cooperados. Como implicações práticas têm-se a percepção dos cooperados na necessidade de ter e entender as ferramentas e controles para administrar à cooperativa.

Bulletin

Mode of access: Internet.

Cyphers series on practical poultry keeping.

Mode of access: Internet.

Catalogue.

Issues for have cover title: How to make money with poultry and incubators.

Annual catalogue.

Mode of access: Internet.

Successful hatchery operation.

Mode of access: Internet.

CLIMA ORGANIZACIONAL NO CONTEXTO DE UMA INCUBADORA: ESTUDO COM TRÊS EMPREENDIMENTOS DO INTERIOR DE SÃO PAULO

A gestão de pessoas é um elemento estratégico nas organizações. Dentre as estratégias que podem ser adotadas pela gestão de pessoas, o monitoramento do clima organizacional vem sendo foco nas organizações. No mundo competitivo, as incubadoras de empresas surgem, com o objetivo de proporcionar aos novos empreendimentos, meios para que tenham condições de expandir, auxiliando no desenvolvimento econômico local e regional. O presente estudo objetivou analisar o clima organizacional de três empresas do projeto incubadora de uma cidade do interior do estado de São Paulo e, verificar os impactos que o clima presente está causando nestes empreendimentos. O critério utilizado para a seleção das empresas foi o de graduação, isto é, foram escolhidas empresas com mais tempo de incubadora e que estarão prontas para deixar o projeto no final do ano de 2014. Este estudo valeu-se de métodos qualitativos e quantitativos para poder efetuar o processo metodológico e construir a análise final da pesquisa. Como método quantitativo foi utilizada uma Escala de Clima Organizacional construída e validada por Martins et al. (2004) e como método qualitativo foi realizada uma entrevista com funcionários e gestores das empresas estudadas, com o objetivo de coletar informações para auxiliar no estudo, proporcionar melhor compreensão do ambiente de trabalho e verificar quais os principais impactos causados pelo clima presente. Percebeu-se que, as empresas estudadas, apresentam sérios problemas em seu ambiente de trabalho e, por sua vez, este clima organizacional vem impactando em outras variáveis como, nível de estresse, rotatividade de profissionais, desempenho profissional e na lucratividade destas organizações.

A IMPLANTAÇÃO DE INCUBADORAS DE EMPRESAS: ESTUDO DE CASO DE UMA CIDADE DO INTERIOR PAULISTA

A pesquisa trata do estudo da implantação de uma incubadora de empresas no município de Santana de Parnaíba em 2005. Duas perguntas estruturaram a investigação: Quais fatores ou indicadores econômicos e sociais, conforme previsto no Programa Nacional de Apoio à Implantação de Incubadoras de Empresas, se evidenciaram como viabilizadores, ou não, para a escolha do tipo de incubadora implantada no município? A incubadora de Santana de Parnaíba configurou-se ou não como espaço articulado de desenvolvimento econômico e social? Essas questões norteadoras determinaram o objetivo geral do estudo e os objetivos específicos, quais foram: investigar se houve ou não a aplicação do Estudo de Viabilidade Técnica e Econômica/SEBRAE; levantar o perfil socioeconômico do empreendedor local e, identificar o perfil das empresas graduadas quanto à geração de postos de trabalho. Para atender aos objetivos optou-se pela realização de pesquisa qualitativa de caráter exploratório e descritivo. A estratégia da observação participante foi seguida a partir da consulta aos diários de campo e às fontes primárias e secundárias, com a leitura e consulta de documentos e registros da implantação nos arquivos da FIESP. Como parte da estratégia de coleta de dados foi aplicado, junto ao universo da pesquisa, empreendedores e coordenador executivo do Programa de Incubadoras da FIESP, roteiro semiestruturado de questões. As informações foram analisadas mediante a técnica de análise de conteúdo, seguindo a metodologia do Estudo de Caso. Serviu de motivo condutor a constatação de que a notável evolução de tecnologias propiciada pelo sistema capitalista, o avanço dos processos produtivos e o aumento da produtividade nas grandes corporações ocorreram e continuam ocorrendo em ritmo sensivelmente superior à dinâmica de capacitação e qualificação da mão de obra em países em desenvolvimento, o que faz crescer o desemprego e a informalidade. A recente crise americana, em 2008, configura a oportunidade para melhor compreensão do conceito de incubadoras de empresas e demais empreendimentos solidários. Os resultados da pesquisa indicam que todos os empreendedores receberam informações de marketing e finanças. O apoio de consultorias especializadas, a participação em feiras e o desenvolvimento do plano de negó cios ao longo da incubação contemplaram as expectativas dos empreendimentos de tecnologia difundida. A pesquisa indica que, nos empreendimentos de base tecnológica, a incubadora não concretizou apoio efetivo às demandas por novos processos e novos produtos. Disso decorreu o atendimento deficitário às metas de geração de emprego na localidade pelas três empresas de base tecnológica instaladas na incubadora. Os resultados indicam que, apesar da significativa quantidade de documentos de conteúdo normativo que tratam da prevenção de insucessos de políticas públicas de apoio à implantação de incubadoras e ao empreendedorismo, não foi possível constatar indícios de articulação entre desenvolvimento econômico e desenvolvimento social nem de Estudo de Viabilidade Técnica e Econômica precedendo a implantação da incubadora no município estudado.(AU)

A framework for assessing business-incubation input, process and output performance:proceedings of the RENT XXVII Conference, 20-22 November 2013, Vilnius, Lithuania

With business incubators deemed as a potent infrastructural element for entrepreneurship development, business incubation management practice and performance have received widespread attention. However, despite this surge of interest, scholars have questioned the extent to which business incubation delivers added value. Thus, there is a growing awareness among researchers, practitioners and policy makers of the need for more rigorous evaluation of the business incubation output performance. Aligned to this is an increasing demand for benchmarking business incubation input/process performance and highlighting best practice. This paper offers a business incubation assessment framework, which considers input/process and output performance domains with relevant indicators. This tool adds value on different levels. It has been developed in collaboration with practitioners and industry experts and therefore it would be relevant and useful to business incubation managers. Once a large enough database of completed questionnaires has been populated on an online platform managed by a coordinating mechanism, such as a business incubation membership association, business incubator managers can reflect on their practices by using this assessment framework to learn their relative position vis-à-vis their peers against each domain. This will enable them to align with best practice in this field. Beyond implications for business incubation management practice, this performance assessment framework would also be useful to researchers and policy makers concerned with business incubation management practice and impact. Future large-scale research could test for construct validity and reliability. Also, discriminant analysis could help link input and process indicators with output measures.

An online assessment and development tool for business incubators:optimising business-incubation management practice, performance and impact, Project Report

This project is focused on exchanging knowledge between ABS, UKBI and managers of business incubators in the UK. The project relates to exploitation of extant knowledge-base on assessing and improving business incubation management practice and performance and builds on two earlier studies. It addresses a pressing need for assessing and benchmarking business incubation input, process and outcome performance and highlighting best practice. The overarching aim of this project was to obtain proof-of-concept for a business incubation performance assessment and benchmarking online tool, fine-tune it and put it in use by nurturing a community of business incubation management practice, aligned by the resultant tool. The purpose was to offer an appropriate set of measures, in areas identified by relevant research on business incubation performance management and impact as critical, against which: 1.The input and process performance of business incubation management practice can be assessed and benchmarked within the auspices of a community of incubator managers concerned with best practice 2.The outcome performance and impact of business incubators can be assessed longitudinally. As such, the developed online assessment framework is geared towards the needs of researchers, policy makers and practitioners concerned with business incubation performance, added value and impact.

What matters in business incubation? A literature review and a suggestion for situated theorising

Purpose – The purpose of this paper is twofold: first, to provide a critical assessment of the literature on business incubation effectiveness and second, to submit a situated theoretical perspective on how business incubation management can provide an environment that supports the development of incubatee entrepreneurs and their businesses. Design/methodology/approach – The paper provides a narrative critical assessment of the literature on business incubation effectiveness. Definitional issues, performance aspects and approaches to establishing critical success factors in business incubation are discussed. Business incubation management is identified as an overarching factor for theorising on business incubation effectiveness. Findings – The literature on business incubation effectiveness suffers from several deficiencies, including definitional incongruence, descriptive accounts, fragmentation and lack of strong conceptual grounding. Notwithstanding the growth of research on this domain, understanding of how entrepreneurs and their businesses develop within the business incubator environment remains limited. Given the importance of relational, intangible factors in business incubation and the critical role of business incubation management in orchestrating and optimising such factors, it is suggested that theorising efforts would benefit from a situated perspective. Originality/value – The identification of specific shortcomings in the literature on business incubation highlights the need for more systematic efforts towards theory building. It is suggested that focusing on the role of business incubation management from a situated learning theory perspective can lend itself to a more profound understanding of the development process of incubatee entrepreneurs and their firms. Theoretical propositions are offered to this effect, as well as avenues for future research.

Cancer therapy combining the modalities of hyperthermia and chemotherapy: In vitro cellular response after rapid heat accumulation in the cancer cell

Hyperthermia is usually used at a sub-lethal level in cancer treatment to potentiate the effects of chemotherapy. The purpose of this study is to investigate the role of heating rate in achieving synergistic cell killing by chemotherapy and hyperthermia. For this purpose, in vitro cell culture experiments with a uterine cancer cell line (MES-SA) and its multidrug resistant (MDR) variant MES-SA/Dx5 were conducted. The cytotoxicity, mode of cell death, induction of thermal tolerance and P-gp mediated MDR following the two different modes of heating were studied. Doxorubicin (DOX) was used as the chemotherapy drug. Indocyanine green (ICG), which absorbs near infrared light at 808nm (ideal for tissue penetration), was chosen for achieving rapid rate hyperthermia. A slow rate hyperthermia was provided by a cell culture incubator. The results show that the potentiating effect of hyperthermia to chemotherapy can be maximized by increasing the rate of heating as evident by the results from the cytotoxicity assay. When delivered at the same thermal dose, a rapid increase in temperature from 37°C to 43°C caused more cell membrane damage than gradually heating the cells from 37°C to 43°C and thus allowed for more intracellular accumulation of the chemotherapeutic agents. Different modes of cell death are observed by the two hyperthermia delivery methods. The rapid rate laser-ICG hyperthermia @ 43°C caused cell necrosis whereas the slow rate incubator hyperthermia @ 43°C induced very mild apoptosis. At 43°C a positive correlation between thermal tolerance and the length of hyperthermia exposure is identified. This study shows that by increasing the rate of heating, less thermal dose is needed in order to overcome P-gp mediated MDR.

Multifunctional nanoparticles in cancer: In vitro characterization, in vivo distribution, and cellular response after laser-NIR dye-induced heating

A novel biocompatible and biodegradable polymer, termed poly(Glycerol malate co-dodecanedioate) (PGMD), was prepared by thermal condensation method and used for fabrication of nanoparticles (NPs). PGMD NPs were prepared using the single oil emulsion technique and loaded with an imaging/hyperthermia agent (IR820) and a chemotherapeutic agent (doxorubicin, DOX). The size of the void PGMD NPs, IR820-PGMD NPs and DOX-IR820-PGMD NPs were approximately 90 nm, 110 nm, and 125 nm respectively. An acidic environment (pH=5.0) induced higher DOX and IR820 release compared to pH=7.4. DOX release was also enhanced by exposure to laser, which increased the temperature to 42°C. Cytotoxicity of DOX-IR820-PGMD NPs was comparable in MES-SA but was higher in Dx5 cells compared to free DOX plus IR820 (p<0.05). The combination of hyperthermia (HT) and chemotherapy improved cytotoxicity in both cell lines. We also explored the cellular response after rapid, short-term and low thermal dose (laser/Dye/NP) induced-heating, and compared it to slow, long-term and high thermal dose cell incubator heating by investigating the reactive oxygen species (ROS) level, hypoxia-inducible factor-1&agr; (HIF-1&agr;) and vascular endothelial growth factor (VEGF) expression. The cytotoxicity of IR820-PGMD NPs after laser/Dye/NP HT resulted in higher cancer cell killing compared to incubator HT. ROS level, HIF-1&agr; and VEGF expression were elevated under incubator HT, while maintained at the baseline level under the laser/Dye/NP HT. In vivo mouse studies showed that NP formulation significantly improved the plasma half-life of IR820 after tail vein injection. Significant lower IR820 content was observed in kidney in DOX-IR820-PGMD NP treatment as compared to free IR820 treatment in our biodistribution studies (p<0.05). In conclusion, both IR820-PGMD NPs and DOX-IR820-PGMD NPs were successfully developed and used for both imaging and therapeutic purposes. Rapid and short-term laser/Dye/NP HT, with a low thermal dose, did not up-regulate HIF-1&agr; and VEGF expression, whereas slow and long-term incubator HT, with a high thermal dose, can enhance expression of both HIF-1&agr; and VEGF.^

Phase and partitioning behavior of phenols and polycyclic aromatic hydrocarbons in offshore oil and gas produced water

Produced water constitutes the largest volume of waste from offshore oil and gas operations and is composed of a wide range of organic and inorganic compounds. Although treatment processes have to meet strict oil in water regulations, the definition of “oil” is a function of the analysis process and may include aliphatic hydrocarbons which have limited environmental impact due to degradability whilst ignoring problematic dissolved petroleum species. This thesis presents the partitioning behavior of oil in produced water as a function of temperature and salinity to identify compounds of environmental concern. Phenol, p-cresol, and 4-tert-butylphenol were studied because of their xenoestrogenic power; other compounds studied are polycyclic aromatic hydrocarbon PAHs which include naphthalene, fluorene, phenanthrene, and pyrene. Partitioning experiments were carried out in an Innova incubator for 48 hours, temperature was varied from 4ﾟC to 70ﾟC, and two salinity levels of 46.8‰ and 66.8‰ were studied. Results obtained showed that the dispersed oil concentration in the water reduces with settling time and equilibrium was attained at 48 h settling time. Polycyclic aromatic hydrocarbons (PAHs) partitions based on dispersed oil concentration whereas phenols are not significantly affected by dispersed oil concentration. Higher temperature favors partitioning of PAHs into the water phase. Salinity has negligible effect on partitioning pattern of phenols and PAHs studied. Simulation results obtained from the Aspen HYSYS model shows that temperature and oil droplet distribution greatly influences the efficiency of produced water treatment system.

Sustentabilidade de empreendimentos econômicos solidários: contribuições e desafios do PITCPES/UFPA a partir da análise da Cooperativa dos Fruticultores de Abaetetuba - COFRUTA

The study aimed to understand how the methodology of hatching contributes to the sustainability of economic enterprises in solidarity. For analysis, we developed a study on the social economy and the incubation methodology, based on the program of teaching, research and extension - Technological Incubator of Popular Cooperatives and Entrepreneurship Solidarity (PITCPES), and as the survey of the Cooperative of Fruit of Abaetetuba - COFRUTA. We started from the exploratory-descriptive approach in a qualitative and quantitative, in order to demonstrate the process of sustainability under the dimensions of different kinds such as: the economic dimension, social dimension, the political dimension, size and scale management training. Based on the analysis of these different dimensions was reached results as: first the recognition that the incubator contributes to the sustainability of COFRUTA, especially with regard to planning, control and the need to diversify production. However, there was suggestion of cooperative for training and technical assistance is continued, to the extent that the performance of projects under the base leaves gaps for the learning and application of social technologies required to the Incubator. It also concluded that the dissertation contributes to the team of the incubator can assess their strengths and weaknesses in their performance