Reflexão sobre a contabilização da marca: perspectiva do investidor e do administrador

Este estudo procurou levantar o porquê das diferenças dos valores do Ativo Intangível - marca apontada nos relatórios financeiros das empresas, em particular da Empresa Petróleo Brasileiro S/A – Petrobras e os valores apontados pelas empresas de avaliações de marca. Traçando uma linha de análise dos diversos fatores que explicam estas diferenças. Como as orientações dos órgãos reguladores contábeis se posicionam e definem quais as melhores práticas, que conforme apresentaremos, conduzem as diferenças entre os valores contábeis e o econômico das marcas, traduzindo num dos itens mais importantes dos Intangíveis das empresas. Este estudo considerou o período encerrado em 2014, porém ainda sem a influência dos desdobramentos da Operação Lava Jato da Policia Federal, que atingiu a Petróleo Brasileiro S/A e consequentemente o valor da Marca.

Analise das melhores práticas em business process management: estudo de casos em organizações hospitalares de Natal/RN

O gerenciamento dos processos organizacionais vem sendo estudado pela ciência administrativa como forma de romper com o paradigma da estrutura organizacional funcional através da Gestão por Processos. O Business Process Management ( BPM alinhado às estratégias organizacionais e suportado cada vez mais pela Tecnologia da Informação (TI), proporciona clareza nas diversas pontas do processo colaborando para sua melhoria contínua com o objetivo de gerar valor agregado ao cliente. As organizações de saúde estão entre as empresas prestadoras de serviço pouco estudadas em relação ao gerenciamento por processos. Assim, este estudo analisou por meio de um estudo empírico de natureza qualitativa, como estão sendo conduzidos os processos organizacionais hospitalares à luz das melhores práticas em BPM. A pesquisa foi realizada através do estudo de casos múltiplos realizados em duas organizações hospitalares na cidade de Natal/RN. A literatura de referência apresentou diversos fatores para um desempenho otimizado em BPM, tratados nesta pesquisa como as melhores práticas em BPM. A partir da revisão da literatura foi elaborada uma síntese das melhores práticas de BPM que serviu de base para elaboração do modelo da pesquisa utilizado para coleta e análise dos dados. Este modelo indicou onze categorias que foram utilizadas para elaboração do roteiro de estrevistas semi-estruturadas, através da técnica de análise de conteúdo, com categorização de grade fechada. As categorias foram agrupadas em duas dimensões: Elementos relacionados à gestão ( governança ; liderança , alinhamento estratégico , cultura e conhecimento ) e elementos relacionados aos processos ( desenho , responsável , executores , tecnologia da informação e indicadores ), e ainda foi identificada uma terceira categoria: escritório de processos . Para seleção dos sujeitos desta pesquisa foi adotada a estratégia em cadeia ou bola de neve . Foi possível identificar que todas as categorias apontadas no modelo de pesquisa emergem entre os fatores buscados pelas organizações hospitalares para o gerenciamento por processos com destaque para categorias: cultura ; conhecimento ; desenho ; tecnologia da informação e indicadores . Em complemento às categorias de análise, foram identificadas dificuldades relacionadas à comunicação e integração dos diversos elos do processo. Além disso, constatou-se que nos hospitais investigados há um desvio do conceito de BPM no que diz respeito a seu objetivo final: agregar valor ao cliente. A pesquisa concluiu que o gerenciamento por processos nas organizações hospitalares investigadas encontra-se em fase inicial ou em desenvolvimento, sendo necessário superar as barreiras da comunicação e edificar uma cultura organizacional orientada às necessidades dos clientes para aplicação das melhores práticas de BPM, desta forma pesquisas futuras sobre este tema em outras organizações hospitalares, podem facilitar um estudo comparativo e ampliar o conhecimento no assunto

Uma metodologia para modelagem e avaliação da dependabilidade de redes industriais sem fio

Ensuring the dependability requirements is essential for the industrial applications since faults may cause failures whose consequences result in economic losses, environmental damage or hurting people. Therefore, faced from the relevance of topic, this thesis proposes a methodology for the dependability evaluation of industrial wireless networks (WirelessHART, ISA100.11a, WIA-PA) on early design phase. However, the proposal can be easily adapted to maintenance and expansion stages of network. The proposal uses graph theory and fault tree formalism to create automatically an analytical model from a given wireless industrial network topology, where the dependability can be evaluated. The evaluation metrics supported are the reliability, availability, MTTF (mean time to failure), importance measures of devices, redundancy aspects and common cause failures. It must be emphasized that the proposal is independent of any tool to evaluate quantitatively the target metrics. However, due to validation issues it was used a tool widely accepted on academy for this purpose (SHARPE). In addition, an algorithm to generate the minimal cut sets, originally applied on graph theory, was adapted to fault tree formalism to guarantee the scalability of methodology in wireless industrial network environments (< 100 devices). Finally, the proposed methodology was validate from typical scenarios found in industrial environments, as star, line, cluster and mesh topologies. It was also evaluated scenarios with common cause failures and best practices to guide the design of an industrial wireless network. For guarantee scalability requirements, it was analyzed the performance of methodology in different scenarios where the results shown the applicability of proposal for networks typically found in industrial environments

Determinação de dados de equilíbrio líquido-vapor a altas pressões para sistemas de hidrocarbonetos assimétricos

Crude oil is a complex liquid mixture of organic and inorganic compounds that are dominated by hydrocarbons. It is a mixture of alkanes from the simplest to more complex aromatic compounds that are present derivatives such as gasoline, diesel, alcohol, kerosene, naphtha, etc.. These derivatives are extracted from any oil, however, only with a very high quality, in other words, when the content of hydrocarbons of low molecular weight is high means that production of these compounds is feasible. The American Petroleum Institute (API) developed a classification system for the various types of oil. In Brazil, the quality of most of the oil taken from wells is very low, so it is necessary to generate new technology to develop best practices for refining in order to produce petroleum products of higher commercial value. Therefore, it is necessary to study the thermodynamic equilibrium properties of its derivative compounds of interest. This dissertation aims to determine vapor-liquid equilibrium (VLE) data for the systems Phenilcyclohexane - CO2, and Cyclohexane - Phenilcyclohexane - CO2 at high pressure and temperatures between 30 to 70oC. Furthermore, comparisons between measured VLE experimental data from this work and from the literature in relation to the Peng- Robinson molecular thermodynamic model, using a simulation program SPECS IVCSEP v5.60 and two adjustable interaction parameters, have been performed for modeling and simulation purposes. Finally, the developed apparatus for determination of phase equilibrium data at high pressures is presented

Diagnóstico do usuário no aprimoramento dos serviços de tecnologia da informação: um projeto de intervenção para o Ministério Público do Estado do Rio Grande do Norte

The information tecnology (IT) has, over the years, gaining prominence as a strategic element and competitive edge in organizations, public or private. In the judiciary, with the implementation of actions related to Judiciário Eletrônico, information technology (IT), definitely earns its status as a strategic element and significantly raises the level of dependence of the organs of their services and products. Increasingly, the quality of services provided by IT has direct impact on the quality of services provided by the agency as a whole. The Ministério Público do Estado do Rio Grande do Norte (MPRN) deployments shares of Electronic Government, along with an administrative reform, beyond these issues raised, caused a large increase in institutional demand for products and services provided by the Diretoria de Tecnologia da Informação (DTI), a sector responsible for the provision of IT services. Taking as starting point strategic goal set by MPRN to reach a 85% level of user satisfaction in four years, we seek to propose a method that assists in meeting the goal, respecting the capacity constraints of the IT sector. To achieve the proposed objective, we conducted a work in two distinct and complementary stages. In the first step we conducted a case study in MPRN, in which, through an internal and external diagnosis of DTI, accomplished by an action of internal consulting and one research of the user satisfaction, we seek to identify opportunities of change seeking to raise the quality perceived of the services provided by the DTI , from the viewpoint of their customers. The situational report, drawn from the data collected, fostered changes in DTI, which were then evaluated with the managers. In the second stage, with the results obtained in the initial process, empirical observation, evaluation of side projects of quality improvement in the sector, and validation with the managers, of the initial model, we developed an improved process, gazing beyond the identification of gaps in service a strategy for the selection of best management practices and deployment of these, in a incremental and adaptive way, allowing the application of the process in organs with little staff allocated to the provision of information technology services

Gestão da segurança e saúde no trabalho em empresas produtoras de baterias automotivas: um estudo para identificar boas práticas

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

Caracterização dos sistemas de produção de leite bovino na microrregião Seridó do estado do Rio Grande do Norte

The objective was to contribute to a reading of the characteristics and diversity of production systems from bovine milk in the microregion Seridó of Rio Grande do Norte, discuss the social, economic, environmental and husbandry-related primary activity of milk production. We randomly selected 28 agricultural establishments that performed the activity of dairy bovine culture with subsequent applicat ion of a structured questionnaire during September and October 2011. Data were analyzed with application of measures of descriptive analysis and determination of the index rural development (IRD). The results showed that 53.57% of the interviewees were owners of the land, the median area of the properties amounted to 135 hectares, the median number of animals in the herd was 51 head, with minimum 11 and maximum of 350 heads establishments in the sample, 85.72% of establishments had maximum 23 cows in lactation, 100% performed manual milking with suckling calves, average productivity of 3.91 liters / cow / day, 92.86% of the interviewees did not produce silage and / or hay, 64.29% had no access to technical assistance, the average age of interviewees was 51 ± 10.85 years, 78.57% had only elementary education. The average of the IRD computed in the test sample amounted to 0.43 ± 0.11 on a scale 0-1. The sites were grouped into 04 classes, based on your IRD. The average IRD in each dimension was 0.43, 0.55 and 0.34, respectively for economic / husbandry, social and environmental. The determination of the rate of rural development - IDR found for the sample could add establishments hierarchically. It is necessary that the inclusion of best practices in herd management, bookkeeping zootechnical, technical assistance and reorganization practices in land and environmental preservation

Parcelamento da adubação e da fertirrigação na produção de palmito pupunha no Noroeste Paulista

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

Sobrevida e morbidade em prematuros com menos de 32 semanas de gestação na região central do Brasil

OBJETIVO: Avaliar a sobrevida e complicações associadas à prematuridade em recém-nascidos com menos de 32 semanas. MÉTODOS: Estudo prospectivo do tipo coorte. Foram incluídos os nascidos vivos, com idade gestacional entre 25 semanas e 31 semanas e 6 dias, sem anomalias congênitas admitidos em UTI Neonatal, entre 1º de agosto de 2009 e 31 de outubro de 2010. Os recém-nascidos foram estratificados em três grupos: G25, 25 a 27 semanas e 6 dias; G28, 28 a 29 semanas e 6 dias; G30, 30 a 31 semanas e 6 dias, e acompanhados até 28 dias. Foram avaliadas a sobrevida aos 28 dias e a morbidade associadas à prematuridade. Para análise dos resultados, utilizou-se o teste do c², análise de variância, teste de Kruskal-Wallis, razão de risco com intervalo de confiança (IC) e regressão logística múltipla, com significância em 5%. RESULTADOS: A coorte compreendeu 198 prematuros, sendo G25=59, G28=43 e G30=96. O risco de óbito foi significativamente maior em G25 e G28, em relação ao G30 (RR=4,1; IC95% 2,2-7,6 e RR=2,8; IC95% 1,4-5,7). A sobrevida encontrada foi, respectivamente, 52,5, 67,4 e 88,5%. A partir da 26ª semana e peso >700 g, a sobrevida foi superior a 50%. A morbidade foi inversamente proporcional à idade gestacional, exceto para enterocolite necrosante e leucomalácia, que não diferiram entre os grupos. A análise de regressão logística mostrou que a hemorragia pulmonar (OR=3,3; IC95% 1,4-7,9) e a síndrome do desconforto respiratório (OR=2,5; IC95% 1,1-6,1) foram fatores independentes de risco para óbito. Houve predomínio das lesões cerebrais hemorrágicas graves em G25. CONCLUSÕES: Sobrevivência superior a 50% ocorreu a partir da 26ª semana de gravidez e peso >700 g. A hemorragia pulmonar e a síndrome do desconforto respiratório foram preditores independentes de óbito. Há necessidade de identificar e instituir práticas para melhorar a sobrevida de prematuros extremos.

Treinamento ambiental em organizações com certificação ISO 14001: estudo de múltiplos casos e identificação de coevolução com a gestão ambiental

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

Innovating, gaining market share and fostering social inclusion: success stories in SME development

Includes bibliography

The United Nations Regional Commissions: Enhancing Capacities To Eradicate Violence Against Women

This study captures the significant regional and national knowledge that has been accumulated on measuring violence against women through the interregional project "Enhancing capacities to eradicate violence against women through networking of local knowledge communities". Supported by the United Nations Development Account, this two-year project was coordinated by the Economic Commission for Latin America and the Caribbean (ECLAC), through its Division for Gender Affairs, and implemented by the five regional commissions of the United Nations, in cooperation with the United Nations Statistical Division and UN-Women. Through the project, more than 30 countries worldwide have been engaged in the development, dissemination and testing of core indicators endorsed by the United Nations Statistical Commission. This process has made a decisive contribution to designing and building consensus around a common methodology to measure and document violence against women. Furthermore, the inclusion of all five regions in piloting the newly-developed tools to measure violence has also ensured that these tools capture a more comprehensive and complex vision of violence as experienced by women across cultures and regions. This report presents an overview of the activities that have taken place in the five regions, and outlines the key outcomes and lessons learned. Through its activities, the interregional project has made the cumulative body of existing knowledge in terms of policies, findings, innovative practices, processes and statistical data available to policymakers, activists and women's organizations. New knowledge was also produced through national studies that examined underexplored sources of data on violence against women. National capacities to collect information on violence against women through official statistics were strengthened through targeted training activities as well as through participation in expert meetings which provided the space for an effective exchange of best practices.

Managing environmental training in organizations: Theoretical review and proposal of a model

Purpose: The aim of this work is to address the issue of environmental training in organizations, presenting a theoretical review on the subject and proposing a model that highlights the importance of this type of training for organizations. Design/methodology/approach: The paper presents a thorough, updated literature review, discusses typology and the best practices of environmental training, and presents a framework integrating environmental training and organizational results. Findings: A careful consideration allows identifying a significant theoretical gap related to the lack of theoretical references, best practices, and an alignment between environmental training and organizational results. To overcome this gap, a model was proposed that helps to manage the environmental training process in organizations. Research limitations/implications: The paper needs to be complemented with empirical research on the topic. Originality/value: Environmental training is considered to be an essential element for organizations seeking to mitigate their environmental impacts. ISO 14001 states that environmental management is a duty of certified organizations. However, there have been few published articles that suggest models and insights to improve the environmental training in organizations. © Emerald Group Publishing Limited.

Fuzzy environmental quality index

This paper presents the construction of a fuzzy environmental quality index for decision support in municipal environmental management. Five groups of indicators were selected in order to obtain an equation that best represented reality in terms of environmental quality. The calculation was carried out using fuzzy mathematical concepts, with the aid of the package Fuzzy Logical Toolbox 2.1 for Matlab ® 6.1, which provides functions and some applications of the theory of fuzzy sets. The work seeks to create a method of inference concerning the nature of urban areas that are unsustainable with respect to the environment, an issue that is often relegated to the background during public policy discussions. The development of this index, together with its implementation and dissemination, could improve public awareness of environmental issues, and promote mobilization towards the use of best practices in local development. © 2010 IEEE.