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

Sobre (vivência) e mortalidade de pequenos negócios: o caso de mercados varejistas potiguares

This paper‟s starting point was the objective of understanding the relation between the reasons pointed out by small businesses owners for the continuity or shutdown of their businesses, and the reasons presented by the Environmental Theories. The paper discusses the Environmental Theories understand that it is supported by a systemic metaphor speech, discussing the theme in terms of organizational survival and mortality . The text reviews the literature showing the changes in the administrative thinking regarding the organization versus environment relation, and presenting general ideas about the micro and small businesses. In methodological terms, the qualitative approach was used in the research. Regarding the data collection technique, an in-depth thematic interview was used. It was carried out considering the elements of the techniques of life history and oral history, always giving priority to real world related narratives told by the interviewed subjects. The empirical corpus of the research was made up of seven owners of small retail businesses in two Potiguar cities: Natal and Mossoró. The interpretative and analytical process focused, at first, on the reflexive dialogue with each one of the owners‟ professional life history and business management experience, constituting the first level of analysis: reflections on individual narratives; and, afterwards, the interpretative process was developed through the analysis of all the subjects‟ statements, identifying the recurring themes and constituting the second level of analysis: reflection on the totalizing narrative. The themes identified in the totalizing narrative, that refer to the continuity of the businesses are: evolution, control, fidelity, liking what one does for a living. The themes that came up as reasons for shutdown are: lack of empathy with the business, lack of evolution, competition problems, suppliers and the government. The text synthesizes its comprehensions affirming that the reasons associated with continuity and shutdown of small markets, for this group of owners specifically, come up as a permanent tension between the volunteerism (quite human) and the determinism (systemic). The tension is shown in testimonies that at the same time evoke the organicist systemic logic through the themes evolution/no evolution, and also counterpoints with themes related to the interested human action, based on desires, feelings and personal convictions such as: liking what one does/ lack of empathy. As for the reflexive dialogue between the postulates of the Environmental Theories and the narratives, the results make it possible to affirm that, differently from the tension expressed by the subjects while talking about their reasons, the reasons associated with survival and mortality of businesses according to the Environmental Theories are theoretically polarized, seeming to preach options that are stagnated and shaping towards the subjects involved in the organization-environment relation

Espaços especiais em Natal (moradia e meio ambiente): um necessário diálogo entre direitos e espaços na perspectiva de proteção aos direitos fundamentais na cidade contemporânea

Some protected special spaces on behalf of fundamental rights to the environment and the housing at the city of Natal are fragile by facing actions and attempts to suppress and changing (or omission in the implementation) of standards in furtherance of those rights at the local level, which seems to reflect a situation that goes beyond the context of the city. Based on integrated approach of the housing rights and the environment and its protection of special spaces on the field of fundamental rights, the thesis seeks to understand the weaknesses that affect the legal state duty under the realization/implementation of fundamental rights to the environment and housing in cities, focusing on the issues of flexibility of the founding legislation of special spaces to the detriment of the attributes they protected and the lack of implementation of the legal system that allows their effectiveness. So, it looks initially to understand the environment and housing rights and their special protected areas in the brazilian legal system, looking forward the evolution of its legal protection, as well as the weaknesses that emerge in the field of their effectiveness. Analyzing the trajectory of the environment and housing rights and their special protected areas in Natal, considering its standards, attributes, protection indicators, weaknesses and negative evidence within its legal protections and their enforcement by state entity, this thesis proposes to verify the existence of forms to confronting the weaknesses founded in the maintenance of legal protection and its implementation. At this point it discusses the legal basis and safeguard instruments of protection, especially within the juridical field, as part of a (re)discussion about issues of legislative and administrative discretion in the face of objective legal state duty to realization/implementation of fundamental rights in the urban space. With all these issues together the thesis does not ignore the scenario where the dividing line between public and private (economic) are becoming ever more tenuous in the field of state action and where the city stands as a special commodity to the reproduction of real estate, according to the interests of capitalist logic

Dos atos confessos aos afetos não-ditos: Um olhar sob as múltiplas experiências femininas a partir da análise dos discursos jurídicos, jornalísticos e orais

Women, subjectiveness, experimentations. This paper walks through gender, sexuality, body and subjectivity, bounding as the focus denaturalize the representations of womanlinessstaff and manliness and the modeled subjectivity by normative discusses that shows the transcendency based on multiplicities of experiences, wishes and life way wattled by men and women from the Caicó City s society in the decades from 1900 to 1945. For this, it was adopted a dialogic methodology inlcluding bibliographic and theorist references as well as sources like articles from Jornal das Moças (Lady s Journal); defloration s crime processes, abortion, infanticide and body lesions; iconographic sources and Caicó citizen memories in the period commented. Based on that sources, this work analyze the discursive construction of feminine through Justice and Jornal das Moças that paved by sanitarian, normalizing and moralizing discourses has spread clichés and stereotypes of womanlinessstaff and manliness, which has resulted by to universalize the experiences feminines in polarities and binary oppositions regarding to manliness, it has delineated them as asexual, irrational, anesthesiaed for pleasure and biologically meant to home activities modeling subjectivities that did not create ways for the singularization processes. This polarities, effects of sexual regulatory practices and gender legitimate the representations of courtship, maternity and honor, that although it has been incorporated not passivant on the building of the poor men and women subjectivity, it did not support itself in view of socio-cultural and economic reality of the poorest society side. Therefore, on this work emerge a plurality of women who has transited past the public sphere, who interlaced amorous informal relationships, who has kept relationships before the marriage, who hás established multiples familiar arrangements and helpful networks, who was single mothers without being considered dishonored women by social groups, who made matrimonial agreements without the rules of a formal civil marriage, who made use of beverageey to provoke the menstruation constituting multiples ways to experiment the life. This subjective feminine experimentations turned it possible to notice that representations concerning about the body, sexuality, date, maternity and honor of this women has constituted itself while molecularies and particulares . It was the affection not commented of the feminine sexuality that turned it possible to analyze the construction of singular subjectivities as a opened process, continuous, active, begetting new lands, life ways and wishes cartographies

Definição de requisitos de software baseada numa arquitetura de modelagem de negócios

Não é uma tarefa fácil definir requisitos para os sistemas de software que darão suporte a um negócio, dada a dinâmica de mudanças nos processos. O levantamento de requisitos tem sido feito de forma empírica, sem o apoio de métodos sistematizados que garantam o desenvolvimento baseado nos reais objetivos do negócio. A engenharia de software carece de métodos que tornem mais ordenadas e metódicas as etapas de modelagem de negócios e de levantamento de requisitos de um sistema. Neste artigo é apresentada uma metodologia de desenvolvimento de software resultante da incorporação de atividades propostas para modelagem de negócios e levantamento de requisitos, baseadas em uma arquitetura de modelagem de negócios. Essas atividades tornam o desenvolvimento de software mais sistemático e alinhado aos objetivos da organização, e podem ser incorporadas em qualquer metodologia de desenvolvimento baseada no UP (Unified Process - Processo Unificado).