Determinantes da estrutura de capitais do setor do calçado em Portugal

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

A estrutura de financiamento das PMEs exportadoras do setor do calçado

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Dr. Carlos Mota

Cosmopolitanism and confrontation : realizing consumer responsibility in a globalized marketplace

Ce mémoire explore des façons de conceptualiser la responsabilité dans des cas où des individus contribuent de façon peu significative à des torts collectifs éloignés. Pour contextualiser la discussion, la relation entre des actes de consommation et la perpétuation des « sweatshops » dans l’industrie des textiles et des chaussures est utilisée. Une approche basée sur les droits humains est déployée pour définir le tort qui est présent dans les usines de textiles et une conceptualisation de la connection est proposée selon la notion de la structure sociale. Guidé par la notion de « unstructured collective harms » proposée par Christopher Kutz, et en comparaison avec des notions de responsabilité qui mettent la responsabilité nationale en premier plan, les conclusions qui sont offertes ici sont centrées sur l’importance de la confrontation du consommateur pour remédier aux effets du problème d’action collective qui est au coeur de la création des torts collectifs lointains. Finalement, l’importance du cosmopolitanisme comme une façon de stabiliser des théories de responsabilité à travers les frontières est mis en évidence.

“Studies on new base materials for microcellular soles"

The most important part of any footwear is the sole (or sole and heel) which withstands all the hannful external factors such as rouglmess of the ground or road, sharp objects, thorns and stones, heat, dampness and cold during walking. The properties desirable in soling material, therefore, would be 1. lightness 2. resistance to wear and tear for long service life 3. flexibility/softness for wearing comfort 4. thennal insulation Rubber soling surpasses all other soling materials in better performance and lower cost. Because MC sole is soft and very light, and has good abrasion resistance, flex properties and set behaviour it has become very popular all over the world and demand for better quality product is ever increasing. Due to the traditional approach adopted by the footwear industry in foot wear design, the rubber based footwear export surprisingly contributes only a small percentage. The essence of success for any industry lies in the expansion of the export market. Microcellular soles are manufactured for the last three decades without much change in the traditional design and colour pattern. In recent years domestic customers have also started demanding better quality products. In view of the changing taste of the customer and growing competition from other countries, substantial improvement in the export potential will require new base materials for regular or fashion rubber based footwears. The main objective of the present study is to develop new base materials for making MC soles with good quality, viz., light weight, durability and bright colours

Industria de calzado jovical una lección empresarial de perdurabilidad

Esta investigación acerca de lecciones empresariales de perdurabilidad se basa en el caso de Industria de Calzado Jovical, reconocida empresa del sector de la industria del cuero y calzado en Colombia. A lo largo del documento se tienen en cuenta tres momentos en la historia de esta compañía: Antes, durante y después de las crisis de los años 90 resultado de la difícil situación económica que vivía el país ocasionada por la contracción de la demanda. Esta investigación tiene como objetivo principal identificar las causas que llevaron a la crisis a Industria de Calzado Jovical y además aprender cómo esta organización logró alcanzar la ruta de la perdurabilidad después de sobrepasar esta crisis. Este trabajo, se desarrolló con la colaboración del Sr. Cesar Jaramillo Gerente General de Industria de Calzado Jovical, quien nos brindó su ayuda para el trabajo de campo permitiendo tener una mejor visión y entender el problema en su totalidad. Se plantea un proceso de observación y posterior análisis con el fin de entender cómo fue que la empresa entró en estado de crisis y también como logró mitigarlo, convirtiéndose en una empresa perdurable hasta la actualidad. Teniendo en cuenta las situaciones que condujeron a la empresa a la crisis y su comportamiento a nivel interno, externo y del mercado. Además se realiza un acercamiento a la gestión de sus líderes y las estrategias utilizadas por estos, basadas en testimonios y experiencias. Para efectos de este documento se propone seguir el lineamiento planteado por la Universidad del Rosario en el que se divide la gestión administrativa de una empresa en Dirección y Gerencia, los cuales serán los argumentos centrales de esta investigación con el fin de explicar los motivos del fracaso que están asociados a cada uno de los componentes esenciales de la gestión administrativa, y es en este punto donde se buscan las fallas para lograr visualizar las estrategias implantadas por la compañía Industria de Calzado Jovical para conseguir ese resurgir en la industria de calzado.

Gestão da cadeia de suprimento e vantagem competitiva: uma análise em setores industriais a partir da visão relacional

This work has as its main purpose to investigate the contribution of supply chain management in order to obtain competitive advantage by companies from the textile industry and from Ceará footwear industry, focusing its analysis mainly in the interorganizational relations (dyadic). For this, the theoretical referential contemplates different explanatory streams of the competitive advantage, detaching the relational perception of the resources theory, as well as, the main presuppositions of the supply chain management which culminates with the development of an analysis sample that runs the empirical study; the one which considers an expanded purpose of the supply chain which includes the government and the abetment institutions as institutional environment representatives. Besides supply chain management consideration as a competitive advantage source, the work also tried to identify other possible competitive advantage sources for the companies of the investigated sectors. It represents a study of multiple interpretive cases, having four cases as a total; meaning two cases in each one of the sectors, which used as a primary data collecting instrument a semi-structured interview schedule. Different methods were used for the data analysis, the content analysis and the constant comparison methods, the analytical procedure originated from the grounded theory research strategy, which were applied the Atlas/ti software recourse. Considering the theoretical referential and the used analysis sample, four basic categories of the work were defined, including its respective proprieties and dimensions: (1) characteristics concerning to the relationship with the supplier; (2) the company relations with the government; (3) the company relations with the abetment institutions and; (4) obtaining sources of competitive advantage. In general, the applied research in the footwear sector revealed that in the relationships of the researched companies related to its suppliers, there is a predominance of the partnership system and the main presuppositions of the supply chain management are applied which contributes for the acquisition of the relational competitive advantage; while in the textile sector, only some of these presuppositions are applied, with little contribution for the relational competitive advantage. The main resource which was accessed by the companies in both sectors through its relationships with the government and the abetment institutions are the tax incentives which, for the footwear companies, contribute for the acquisition of the temporary competitive advantage in relation to the contestants who do not own productive installations in the Northeast region, it also conducts to a competitive parity situation in relation to the contestants who own productive installations in the Northeast region and to the external market contestants; while for the companies of the textile sector, the tax incentives run the companies to a competitive parity situation in relation to its contestants. Furthermore, the investigated companies from the two sectors possess acquisition sources of the competitive advantage which collimate with different explanatory streams (industrial analysis, resources theory, Austrian school and the dynamic capabilities theory), although there is a predominance of the product innovation as a competitive advantage source in both sectors, due to the bond of these with the fashion tendencies

Obtenção de emulsões asfálticas modificadas utilizando resíduos industriais

The main objective of this research was the development and characterization of conventional and modified cationic asphalt emulsions. The asphalt emulsions were developed by using the Petroleum Asphalt Cement (CAP 50-70) from Fazenda Belém (Petrobras -Aracati-Ce). The first step in this research was the development of the oil phase (asphalt + solvent) and the aqueous phase (water + emulsifying agent + acid + additives), separately. During the experiments for the obtaining of the conventional asphalt emulsion, the concentration of each constituent was evaluated. For the obtaining of the oil phase, kerosene was used as solvent at 15 and 20 wt.%. For the development of the aqueous phase, the emulsifying agent was used at 0.3 and 3.0 wt.%, whereas the acid and the additive were set at 0.3 wt.%. The percentage of asphalt in the asphalt emulsion was varied in 50, 55, and 60 wt.% and the heating temperature was set at 120 °C. The aqueous phase in the asphalt emulsion was varied from 16.4 to 34.1 wt.% and the heating temperature was set at 60 °C. After the obtaining of the oil and the aqueous phases, they were added at a colloidal mill, remaining under constant stirring and heating during 15 minutes. Each asphalt emulsion was evaluated considering: sieve analysis, Saybolt Furol viscosity, pH determination, settlement and storage stability, residue by evaporation, and penetration of residue. After the characterization of conventional emulsions, it was chosen the one that presented all properties in accordance with Brazilian specifications (DNER-EM 369/97). This emulsion was used for the development of all modified asphalt emulsions. Three polymeric industrial residues were used as modifier agents: one from a clothing button industry (cutouts of clothing buttons) and two from a footwear industry (cutouts of sandals and tennis shoes soles), all industries located at Rio Grande do Norte State (Brazil).The polymeric residues were added into the asphalt emulsion (1 to 6 wt.%) and the same characterization rehearsals were accomplished. After characterization, it were developed the cold-mix asphalts. It was used the Marshall mix design. For cold-mix asphalt using the conventional emulsion, it was used 5, 6 and 7 wt.% asphalt emulsion. The conventional mixtures presented stability values according Brazilian specification (DNER-369/97). For mixtures containing asphalt modified emulsions, it was observed that the best results were obtained with emulsions modified by button residue

Responsabilidade social empresarial na indústria de calçados paulista: Uma análise dos pólos de franca e Birigui

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

As metamorfoses das tradições operárias: trabalhadores do calçado frente à reestruturação produtiva

Pós-graduação em História - FCHS