Efeitos de interrupções na cadeia de impostos sobre valor adicionado: evidências em dados de declaração de ICMS no estado de São Paulo

Utilizando dados do Estado de São Paulo sobre declarações de um imposto do tipo IVA, o ICMS, encontro indícios de que firmas cujos clientes possam utilizar crédito de ICMS para compensar seu próprio passivo tributário – como no funcionamento padrão de um IVA –apresentam menor nível de evasão fiscal que empresas cujos clientes, devido à inscrição em regime especial para pequenas empresas, não sejam autorizados pela legislação brasileira a utilizar o imposto incidente em suas compras de insumos como crédito, o que, em contexto geral, representa evidência da existência de self- enforcement em impostos sobre valor adicionado.

Effectuation e causation: um estudo sobre o processo decisório empreendedor em redes de micros e pequenos supermercados

Este estudo analisa a contribuição da centralidade em redes de negócios, na elevação da complexidade da estrutura organizacional de supermercados e os possíveis efeitos dessa mudança no processo decisório empreendedor. Causation e Effectuation são processos decisórios distintos que possuem sua hora adequada de utilização. Porém, faltam estudos sobre quando os empreendedores utilizam tais processos em ambientes de redes interorganizacionais. Para preencher esse gap, a pesquisa centra-se na tipologia de rede de cooperação associativa (BALESTRIN; VARGAS, 2004; BALESTRIN; VERSCHOORE, 2008). O referencial teórico foi construído a partir dos conceitos de centralidade (FREEMAN, 1979; WASSERMAN; FAUST, 1994), laços relacionais (BURT, 1992; GRANOVETTER, 1973), complexidade da estrutura organizacional (HALL, 2004), e dos processos decisórios de Causation e Effectuation (SARASVATHY, 2001a). Inicialmente, os dados foram coletados de forma indutiva em seis casos de micros e pequenos supermercados em redes de negócios no estado do Ceará. Após analisar o conteúdo de cada caso, o pesquisador procedeu uma Análise Qualitativa Comparativa (Qualitative Comparative Analysis – QCA). As condições necessárias à adoção dos processos decisórios foram: a) a centralidade contribui para elevar a complexidade da estrutura organizacional e/ou adoção de mecanismos de controle gerencial, quando as relações são conduzidas mais por laços sociais do que por laços estratégicos; b) empreendedores adotam Effectuation e Causation independentemente da complexidade da estrutura organizacional dos supermercados. Um novo achado foi que, além dos empreendedores novatos, os experientes também variam o uso de Effectuation e Causation no início dos novos empreendimentos. Mas ao longo do tempo, ao implementarem mecanismos de controle gerencial, eles tendem a reduzir a utilização de algumas práticas efetuais, como as capacidades de experimentar e aceitar riscos e perdas. Dados complementares foram coletados e testes foram realizados por meio de Modelagem de Equações Estruturais (MEE) baseada em partial least squares (PLS). Os resultados confirmaram que: c) os laços sociais exercem mais influência que os estratégicos, na transformação da estrutura organizacional dos supermercados; d) essa transformação influencia positivamente na implantação de mecanismos de controle gerencial; e) supermercados com mecanismos de controle gerencial terão empreendedores mais propensos a adotarem o processo de Causation, e menos propensos a experimentar e aceitar riscos e perdas. Os resultados contribuem para entender quando as relações geradas em redes de cooperação, afetam a fundação e o crescimento de pequenas empresas, e onde ocorre a evolução do comportamento decisório empreendedor no tempo. De forma prática, a pesquisa demonstra aos micros e pequenos empreendedores que eles não precisam gerar muitas relações para desenvolverem seus negócios, ou seja, a posição relativa do supermercado na rede não é importante, desde que os laços sociais estejam ativos e haja engajamento nas atividades das associações. Também ensina que os empreendedores tendem a desenvolver o raciocínio causal em redes de negócios.

Indústria automobilística no Brasil: protagonista no palco de uma eminente transformação global

No artigo, apresenta-se um estudo sobre os impactos que uma cadeia de suprimentos globalizada, em conjunto com as políticas macroeconômicas podem causar ao desenvolvimento de todo um setor econômico em um país emergente ou não, e com poder de influenciar as estratégias corporativas globais e os destinos dos arranjos produtivos de todo um setor industrial. As estratégias corporativas são globais, mas a implementação é regional. Cada país é soberano e independente, possuem suas próprias diretrizes e prioridades macroeconômica. Para o estudo utilizou-se entrevistas em profundidade com executivos da área, assim como a realização de um “workshop” reunindo montadoras, fornecedores e universidades, para discutir as causas desta estagnação e as tendências para um futuro com a política de incentivo fiscal adotado pelo governo Brasileiro, conhecido como INOVAR AUTO (Decreto 7819/2012) e os impactos na cadeia de suprimentos global. Ao final desta pesquisa, constatou-se a fragilidade deste setor no Brasil, devido a: arquitetura internacionalizada e desbalanceada da cadeia de suprimentos, com grandes multinacionais dividindo o mesmo cenário competitivo com pequenas empresas nacionais e ainda familiares; elevados e crescentes custos de produção; instabilidade macroeconômica, entre outras, acelerando o processo de esvaziamento da produção local, redução do nível de empregos, utilização intensiva de automação. Outros países também possuem fragilidades, portanto as indústrias automobilísticas, devem repensar o modelo globalizado, partindo para uma redefinição das novas competências centrais, levando a reverticalização de várias atividades.

Which strategies can an educational business, such as a kindergarten in Germany, develop to foster employee engagement?

Which strategies can an educational business, such as a Kindergarten in Germany, develop to foster employee engagement? The goal of this master thesis is to identify effective and viable measures to engage employees, that could be potentially implemented in a Kindergarten in Germany. The literature concerning the notion of employee engagement is so inconsistent that even studies about the subject fail to find one common definition and have to acknowledge the variety of existing definitions (IES, 2014, p.52-53). This reflects the youth of the concept, which has only been partially studied by academics and practitioners in recent years. The literature gap about employee engagement concerns many aspects, among which small companies and educational businesses, in particular those focusing on early child development. Considering the low levels of employee engagement in Germany combined with the absence of studies on educational organizations focusing in early child development this master thesis studies engagement in German Kindergärten(s). This master thesis is divided in two parts consisting of a literature review and a case study. The literature review allows to follow the evolution of the concept along the years, while the case study focuses on assessing employee engagement in Montessori Kindergärten(s) in Munich & elaborating potential measures to increase engagement levels. Double sided research was undertaken for this case study. On the one hand a quantitative research was performed, through a survey, in order to uncover which strategies would be viable to foster employee engagement. On the other hand a qualitative research was undertaken, consisting in an internship in a Kindergarten, in order to shed light on how to do so. Findings in the quantitative research indicate overall engagement levels average to low. Results related to specific statements bring out the originality of the educational sector, which is in some aspects intrinsically engaging, similarly to the medical field (Seijts & Crim, 2006). Furthermore low engagement levels led to a conversely high number of positives responses to potential engagement strategies suggesting their potential effectiveness. Findings in the qualitative research are coherent with qualitative results and complement them

A assistência técnica nos habitats do MST e o papel do arquiteto e urbanista

This dissertation is about Architect and town planner inserts in the technical support of the Rural establishment and of the possibilities of changes in their habitat. It also looks for its participation through the production of those spaces with or without its performance through two references cases, in Rio Grande do Norte , one called settlement Eldorado de Carajás and another one called Maria da Paz. At first the process represents the model that was adopted systematically by Incra until the middle of the year 2000 with the sub-contracting of their construction work through small companies. These standardized projects which are executed without registration in the system CONFEA/CREA without demand of professional authorship and of technical responsibility of the work. But the process taken place at Maria da Paz s area was configured as one of the first initiatives that stopped with those practices. Consolidated through a partnership among UFRN MST and INCRA/RN, the Architect s technical support and town planner brought new technician-scientific organization and execution of the soil parcels and its habitat. The participation of UFRN was done through a group of studies in land reform and Habitat (GERAH) being this author and coordinator of the methodological proposal, based on the regressive-progressive method and in the inclusion of the conflict as responsible of the ruptures and transductions both done by Henry Léfèbvre and in the research action approached by Carlos Brandão. Therefore it included the process of social learning and collective production of new knowledge and attitudes in relation to the environment in the process called as attended self management in spite of the transformations happened with this new agent s participation. The people re-located to the new areas that got involved in the process and finished their constructions reelaborating the daily practice of the collective effort passed to the self management without technical support. Years later the implantation of those two experiences our research verified that there is a positive image concerning the Architect and town planner, related, most of all to the conception of the activities, orientation and execution of constructions projects and of acceptance of those professionals to the processes of implementation of the Habitats of the Rural establishments. This dissertation analyses this form of performance, from and beyond these images trying to find the professional, specificities or methodological in such a way to demonstrate the importance of its insertion in the formulation and attendance of the more of 100.000 habitats of Rural establishments of the land reform of the country that correspond to most of the housing social interest in the country side

Estudo de adsorvente obtido de terras diatomáceas para remoção de metais pesados em águas produzidas: processamento, caracterização e dinâmica em leito fixo

The acceleration of industrial growth in recent decades on all continents aroused the interest of the companies to counter the impacts produced on the environment, spurred primarily by major disasters in the petroleum industry. In this context, the water produced is responsible for the largest volume of effluent from the production and extraction of oil and natural gas. This effluent has in its composition some critical components such as inorganic salts, heavy metals (Fe, Cu, Zn, Pb, Cd, ), presence of oil and chemicals added in the various production processes. In response to impact, have been triggered by research alternative adsorbent materials for water treatment and water produced, in order to removing oils and acids and heavy metals. Many surveys of diatomaceous earth (diatomite) in Brazil involve studies on the physico-chemical, mineral deposits, extraction, processing and applications. The official estimated Jazi are around 2.5 million tonnes, the main located in the states of Bahia (44%) and Rio Grande do Norte (37,4%). Moreover, these two states appear as large offshore producers, earning a prominent role in research of adsorbents such as diatomite for treatment of water produced. Its main applications are as an agent of filtration, adsorption of oils and greases, industrial load and thermal insulator. The objective of this work was the processing and characterization of diatomite diatomaceous earth obtained from the municipality of Macaíba-RN (known locally as tabatinga) as a low cost regenerative adsorbent for removal of heavy metals in the application of water produced treatment. In this work we adopted a methodology for batch processing, practiced by small businesses located in producing regions of Brazil. The characterization was made by X-ray diffraction (XRD), scanning electron microscopy (SEM) and specific surface area (BET). Research conducted showed that the improvement process used was effective for small volume production of diatomite concentrated. The diatomite obtained was treated by calcination at temperature of 900 oC for 2 hours, with and without fluxing Na2CO3 (4%), according to optimal results in the literature. Column adsorption experiments were conducted to percolation of the in nature, calcined and calcined fluxing diatomites. Effluent was used as a saline solution containing ions of Cu, Zn, Na, Ca and Mg simulating the composition of produced waters in the state of Rio Grande do Norte, Brazil. The breakthrough curves for simultaneous removal of copper ions and zinc as a result, 84.3% for calcined diatomite and diatomite with 97.3 % for fluxing. The calcined fluxing diatomite was more efficient permeability through the bed and removal of copper and zinc ions. The fresh diatomite had trouble with the permeability through the bed under the conditions tested, compared with the other obtained diatomite. The results are presented as promising for application in the petroleum industry

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

A mineração artesanal e de pequena escala em pegmatitos e cerâmica no município de Parelhas, região do Seridó/Rio Grande do Norte

The working conditions, occupational health, occupational illness and workers quality of life, usually referring to the artisanal activities and the workers with a poor professional support. Because this reality is still present in locals without good infrastructure of social and economic attention, there is a need for a broad knowledge of problems related to the productive processes that include features of unsanitary and unhealthy. Despite the intense process of industrialization promoted by globalization and the growth of developing nations like Brazil, the activities of artisanal and small-scale mining are still suffering from the marginalization of their production processes and their workers. This dissertation deals with the description of mineral-based activities (MBA), especially the activities related to production processes of extraction and processing of red pottery and minerals in pegmatites in Parelhas city, Seridó, Rio Grande do Norte, which are conducted by small mining companies or artisanal miners. The study of the work process was based on direct observation, photographic documentation, ergonomics, health and occupational safety analysis, interviews and structured questionnaire with workers of the two activities. The results indicate the need for improvement in both workplaces (red pottery and pegmatites), adaptation of workers to safety standards specific to the workplace, more attention and care related to ergonomics and occupational safety, greater importance to economic and social relations among performed activities, workers and firms of mineral branch and better and greater integration of social policies, supported by different sectors of society with the intention of transforming the current social, cultural, labor and education situation

O circuito espacial da produção petrolífera no rio Grande do Norte

Our study refers to the state of Rio Grande do Norte against the deployment of oil activity in their territory. In this sense the aim of this work was to analyze the presence of the loop space of the oil production system linked to objects and actions on the Rio Grande do Norte territory. From the so-called "oil shock", an event that caused global developments in several countries, Petróleo Brasileiro S/A (PETROBRAS) increased investments in drilling geological basins in Brazil. In the year 1973 was drilled in the sea area well which led to commercial production of oil and gas in Rio Grande do Norte. From that point on were added in some parts of the Potiguar territory, large systems of coupled objects to actions caused by several agents. In this context, geographic situations have been reorganized due to an unprecedented space circuit production accompanied by a new circle of cooperation. In the state happen all instances of the circuit: the production, distribution and consumption. In light of the theory of the geographical area seek to direct our thoughts to the operation of these bodies, and they are linked to material and immaterial flows multiscales. This perspective allows us to think the territory of Rio Grande do Norte entered into a new territorial division of labor characterized by specialization regional production. Oil activity was implemented in the territory of Rio Grande do Norte at a time marked by productive restructuring of various economic sectors. The oil sector has been acting increasingly linked the scientific and informational, with a view to increasing productivity. The presence of this circuit demanded the territory, specifically the Mossoró, an organizational structure that is different from the vast system nationally integrated private commercial corporations to small corporations, all of them relating directly or indirectly to PETROBRAS. The flows between companies whose headquarters are located in distant states and even countries have generated a continuous movement of goods, people, information and ideas, which is also causing new materialities in the territory

Políticas municipales de microcrédito: un instrumento para la dinamización de los sistemas productivos locales: estudios de caso en América Latina

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Microfinanzas en Centroamérica: los avances y desafíos

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Microfinanzas rurales: experiencias y lecciones para América Latina

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Nuevo marco de capital para la banca: alcances a su implantación en América Latina y el Caribe

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Políticas activas del mercado de trabajo en Colombia, México y Perú

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Crédito y microcrédito a la MIPYME mexicana con fines ambientales: situación y perspectivas

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