A percepção sobre os incentivos fiscais para as PME do setor têxtil: o caso da região serrana do estado do Rio de Janeiro

As micro, pequenas e médias empresas geram cerca de 20% do PIB brasileiro. Estima-se que, atualmente, 60% dos postos de trabalho e cerca de 85% dos novos empregos no Brasil são gerados por micro, pequenas e médias empresas. Nesse sentido, a implementação de políticas públicas destinadas as micro, pequenas e médias empresas possuem a dupla dimensão de favorecer tanto o crescimento econômico como a melhoria de indicadores sociais como a distribuição desigual da renda ou a desigualdade regional. Entretanto, um importante debate amadurece no país a respeito da efetividade e dos retornos gerados pelas concessões de incentivos fiscais. Alinhados a este cenário, o objetivo do presente estudo é analisar o impacto dos incentivos fiscais do setor têxtil das pequenas e médias empresas da região serrana do estado do Rio de Janeiro através da visão de seus gestores e dos indicadores econômicos. Foi realizado um estudo de campo no qual os gestores das PME do setor têxtil da região serrana do estado do Rio de Janeiro responderam um questionário composto por dezoito perguntas. As respostas foram comparadas a um cálculo de estimativa de renuncia entre o Lucro Presumido e o SIMPLES Nacional. Como resultados verificou-se a não efetividade dos incentivos fiscais no seu principal papel de geração de emprego e renda e uma sensação de insuficiência, desconhecimento e, consequentemente, falta de transparência em relação aos incentivos fiscais disponíveis e concedidos especificamente para o setor ou região, na percepção dos gestores das PME.

Reasons for roadmapping: A study of the Singaporean SME manufacturing sector

To encourage Singaporean small and medium sized enterprises to move up the value chain, Operation and Technology Roadmapping (OTR) has been developed and introduced to the sector. This technique is based upon the T-Plan process developed at Cambridge University. To-date close to thirty companies have used the process to create a 'first-cut' roadmap. This paper initially reviews the application of roadmapping in small companies, and then highlights the various areas where the companies have applied the roadmapping technique. © 2004 IEEE.

The value of cooperatives in rural electrification

The electricity sectors of many developing countries underwent substantial reforms during the 1980s and 1990s, driven by global agendas of privatization and liberalization. However, rural electrification offered little by way of market incentives for profit-seeking private companies and was often neglected. As a consequence, delivery models for rural electrification need to change. This paper will review the experiences of various rural electrification delivery models that have been established in developing countries, including concessionary models, dealership approaches and the strengthening of small and medium-sized energy businesses. It will use examples from the USA, Bangladesh and Nepal, together with a detailed case study of a Nepali rural electric cooperative, to explore the role that local cooperatives can play in extending electricity access. It is shown that although there is no magic bullet solution to deliver rural electrification, if offered appropriate financial and institutional support, socially orientated cooperative businesses can be a willing, efficient and effective means of extending and managing rural electricity services. It is expected that this paper will be of particular value to policy-makers, donors, project planners and implementers currently working in the field of rural electrification. © 2010 Elsevier Ltd.

CO2Y the intelligent green solution: minimising carbon emissions by maximising shared travel opportunity.

It is in the interests of everybody that the environment is protected. In view of the recent leaps in environmental awareness it would seem timely and sensible, therefore, for people to pool vehicle resources to minimise the damaging impact of emissions. However, this is often contrary to how complex social systems behave – local decisions made by self-interested individuals often have emergent effects that are in the interests of nobody. For software engineers a major challenge is to help facilitate individual decision-making such that individual preferences can be met, which, when accumulated, minimise adverse effects at the level of the transport system. We introduce this general problem through a concrete example based on vehicle-sharing. Firstly, we outline the kind of complex transportation problem that is directly addressed by our technology (CO2y™ - pronounced “cosy”), and also show how this differs from other more basic software solutions. The CO2y™ architecture is then briefly introduced. We outline the practical advantages of the advanced, intelligent software technology that is designed to satisfy a number of individual preference criteria and thereby find appropriate matches within a population of vehicle-share users. An example scenario of use is put forward, i.e., minimisation of grey-fleets within a medium-sized company. Here we comment on some of the underlying assumptions of the scenario, and how in a detailed real-world situation such assumptions might differ between different companies, and individual users. Finally, we summarise the paper, and conclude by outlining how the problem of pooled transportation is likely to benefit from the further application of emergent, nature-inspired computing technologies. These technologies allow systems-level behaviour to be optimised with explicit representation of individual actors. With these techniques we hope to make real progress in facing the complexity challenges that transportation problems produce.

Networks in small manufacturing firms

Fuller-Love, Nerys, and Thomas, Esyllt, 'Networks in small manufacturing firms', Journal of Small Business and Enterprise Development (2005) 11(2) pp.244-253 RAE2008

The Retail Market for Bednets in Kenya: How Well Is It Working?

Background Achieving the goals set by Roll Back Malaria and the Government of Kenya for use of insecticide treated bednets (ITNs) will require that the private retail market for nets and insecticide treatments grow substantially. This paper applies some basic concepts of market structure and pricing to a set of recently-collected retail price data from Kenya in order to answer the question, “How well are Kenyan retail markets for ITNs working?” Methods Data on the availability and prices of ITNs at a wide range of retail outlets throughout Kenya were collected in January 2002, and vendors and manufacturers were interviewed regarding market structure. Findings Untreated nets are manufactured in Kenya by a number of companies and are widely available in large and medium-sized towns. Availability in smaller villages is limited. There is relatively little geographic price variation, and nets can be found at competitive prices in towns and cities. Marketing margins on prices appear to be within normal ranges. No finished nets are imported. Few pre-treated nets or net+treatment combinations are available, with the exception of the subsidized Supanet/Power Tab combination marketed by a donor-funded social marketing project. Conclusions Retail markets for untreated nets in Kenya are well established and appear to be competitive. Markets for treated nets and insecticide treatment kits are not well established. The role of subsidized ITN marketing projects should be monitored to ensure that these projects support, rather than hinder, the development of retail markets.

The Private Sector and HIV/AIDS in Africa: Taking Stock of Six Years of Applied Research

Background: Until recently, little was known about the costs of the HIV/AIDS epidemic to businesses in Africa and business responses to the epidemic. This paper synthesizes the results of a set of studies conducted between 1999 and 2006 and draws conclusions about the role of the private sector in Africa’s response to AIDS. Methods: Detailed human resource, financial, and medical data were collected from 14 large private and parastatal companies in South Africa, Uganda, Kenya, Zambia, and Ethiopia. Surveys of small and medium-sized enterprises (SMEs) were conducted in South Africa, Kenya, and Zambia. Large companies’ responses or potential responses to the epidemic were investigated in South Africa, Uganda, Kenya, Zambia, and Rwanda. Results: Among the large companies, estimated workforce HIV prevalence ranged from 5%¬37%. The average cost per employee lost to AIDS varied from 0.5-5.6 times the average annual compensation of the employee affected. Labor cost increases as a result of AIDS were estimated at anywhere from 0.6%-10.8% but exceeded 3% at only 2 of 14 companies. Treatment of eligible employees with ART at a cost of $360/patient/year was shown to have positive financial returns for most but not all companies. Uptake of employer-provided testing and treatment services varied widely. Among SMEs, HIV prevalence in the workforce was estimated at 10%-26%. SME managers consistently reported low AIDS-related employee attrition, little concern about the impacts of AIDS on their companies, and relatively little interest in taking action, and fewer than half had ever discussed AIDS with their senior staff. AIDS was estimated to increase the average operating costs of small tourism companies in Zambia by less than 1%; labor cost increases in other sectors were probably smaller. Conclusions: Although there was wide variation among the firms studied, clear patterns emerged that will permit some prediction of impacts and responses in the future.

An integrated approach to flow, thermal and mechanical modeling of electronics devices

The future success of many electronics companies will depend to a large extent on their ability to initiate techniques that bring schedules, performance, tests, support, production, life-cycle-costs, reliability prediction and quality control into the earliest stages of the product creation process. Earlier papers have discussed the benefits of an integrated analysis environment for system-level thermal, stress and EMC prediction. This paper focuses on developments made to the stress analysis module and presents results obtained for an SMT resistor. Lifetime predictions are made using the Coffin-Manson equation. Comparison with the creep strain energy based models of Darveaux (1997) shows the shear strain based method to underestimate the solder joint life. Conclusions are also made about the capabilities of both approaches to predict the qualitative and quantitative impact of design changes.

The sector of olive-oil cooperatives and the use of ICT: A comparative study regarding othe legal forms

The current global environment and the general increase in the spread and use of Information Technology and Communication (ICT) by companies and consumers, make the use of these technologies as essential to confront the growing competition in the market. Focused on this sector, in this research we analyze the use of electronic commerce, as through websites as through electronic markets, and the use of social networking tools as enablers of business. For this aim, we conducted a comparative analysis between the Andalusian olive oil cooperatives and other legal forms which are present in the sector.

Orientación al mercado y tipología de las cooperativas agroalimentarias en base a la competitividad. Caso-estudio de las citrícolas españolas

La globalización ha recrudecido más si cabe la competencia en los mercados y las empresas deben afianzar y mejorar su posición competitiva para asegurar la supervivencia. Para ello resulta vital, entre otras cuestiones, velar por los intereses de los inversores al tiempo que cuidan de sus clientes. Las cooperativas sufren una coyuntura semejante respecto a sus socios y el mercado, es decir respecto a sus clientes internos (socios) y externos (mercado). El enfoque de las actividades y la estrategia de la cooperativa frente a esta dualidad determina su grado de orientación al mercado.Los estudios relacionados con la orientación al mercado en cooperativas son escasos en comparación con otras formas empresariales y han estado normalmente centrados en la figura de las cooperativas de segundo grado y circunscritos a sectores muy específicos.El sector citrícola español es uno de los más dinámicos y desarrollados del panorama productivo agrario. Su extensa experiencia comercial tanto a nivel doméstico como internacional confiere un carácter diferenciador a las entidades que operan en este subsector. Este trabajo analiza la posición de las cooperativas citrícolas españolas en relación a la orientación al mercado así como los factores de gestión y estrategia que están relacionadoscon ella. Para ello se utiliza una escala MARKOR, validada en estudios anteriores, sobre una muestra de 45 cooperativas.Se establece además una tipología de cooperativas citrícolas en base a los factores de competitividad que permiten ahondar en el conocimiento que existe sobre esta cuestión en entidades de economía social. Los resultados ponen de manifiesto un elevado grado de relación entre la innovación, el perfil del empresario y el conocimiento del entorno en relación con el grado de orientación al mercado.

The influence of gender in the direction of Spanish cooperative societies on profitability and indebtedness: an empirical analysis

In this paper the claim for the market for a new business management to ensure the presence of women in decision -making to respond to new social needs addressed. Thus, this paper analyzes the influence of gender diversity of the directors on the profitability and the level of debt for a sample of 5,199 Spanish cooperatives. Unlike capitalist societies, these organizations have a number of peculiarities in their government, and that the partners are themselves major time, agents and customers. The study focuses on the Spanish context, where there is an open debate on the importance of women's business management, as in other countries, driven by the proliferation of legislation on gender equality, being, in addition, Spain, the pioneer in having specific legislation on Social Economy. The results show that cooperatives with greater female representation in theirs Boards have higher profitability. On the other hand, those Boards with a higher percentage of women show a lower level of indebtedness.

Accelerating integer-based fully homomorphic encryption using Comba multiplication

Fully Homomorphic Encryption (FHE) is a recently developed cryptographic technique which allows computations on encrypted data. There are many interesting applications for this encryption method, especially within cloud computing. However, the computational complexity is such that it is not yet practical for real-time applications. This work proposes optimised hardware architectures of the encryption step of an integer-based FHE scheme with the aim of improving its practicality. A low-area design and a high-speed parallel design are proposed and implemented on a Xilinx Virtex-7 FPGA, targeting the available DSP slices, which offer high-speed multiplication and accumulation. Both use the Comba multiplication scheduling method to manage the large multiplications required with uneven sized multiplicands and to minimise the number of read and write operations to RAM. Results show that speed up factors of 3.6 and 10.4 can be achieved for the encryption step with medium-sized security parameters for the low-area and parallel designs respectively, compared to the benchmark software implementation on an Intel Core2 Duo E8400 platform running at 3 GHz.

Outsourcing das actividades de marketing digital nas PME

Dissertação de Mestrado Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Marketing Digital, sob orientação de Professor Doutor Freitas Santos

A auditoria das Pequenas e Médias Empresas em Portugal: presente e futuro

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade Pereira