Sustentabilidade das empresas associadas à REDEPETRO-RN

The present study investigated the management of social, environmental and economic sustainability practices employed by 72 oil companies in Rio Grande do Norte state in Brazil associated to Joint Business Network for Enhancing the Competitive Ability of Suppliers of Goods and Services to the Gas and Oil Industry in Rio Grande do Norte (REDEPETRO-RN). Thus, our investigation aimed to determine the extent to which sustainability practices of companies associated to REDEPETRO-RN are developed through their own efforts or influenced by the Triple Helix interorganizational arrangement (governamental organizations, education and research institutions, and industries). The research instrument used was a questionnaire in order to map and characterize the sustainability practices. The research subjects were business owners and managers. The data collected supported the descriptive, correspondence and correlation analyzes. Were identified a greater emphasis of the companies surveyed in developing sustainability practices and greater economic influence of business organizations in the construction of sustainability status. It was concluded with confirmation of thesis of the REDEPETRO-RN arrangement exhibits the characteristics and functioning of a common Interorganizational Cooperative Arrangement, not those of a triple helix interorganizational arrangement, given that the influences exerted for the development of social, environmental and economical sustainability on the part of teaching and research institutions, and government and business organizations do not interact with one another sufficiently to create a virtuous circle of cooperation among the associated companies. By contrast, the Interorganizational Cooperative Arrangement plays an important role in strengthening the competitiveness of companies affiliated to REDEPETRO-RN, by combining different competencies in an attempt at supporting the adoption of sustainability practices, a role reinforced by the scope of PETROBRAS, which, due to its economic importance, has considerable weight in the managerial decisions of associated companies

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

Sustentabilidade de EES: contribuições e desafios do PITCPES/UFPA a partir da análise da Cooperativa dos Fruticultores de Abaetetuba COFRUTA

The study aimed to understand how the methodology of hatching contributes to the sustainability of economic enterprises in solidarity. For analysis, we developed a study on the social economy and the incubation methodology, based on the program of teaching, research and extension - Technological Incubator of Popular Cooperatives and Entrepreneurship Solidarity (PITCPES), and as the survey of the Cooperative of Fruit of Abaetetuba - COFRUTA. We started from the exploratory-descriptive approach in a qualitative and quantitative, in order to demonstrate the process of sustainability under the dimensions of different kinds such as: the economic dimension, social dimension, the political dimension, size and scale management training. Based on the analysis of these different dimensions was reached results as: first the recognition that the incubator contributes to the sustainability of COFRUTA, especially with regard to planning, control and the need to diversify production. However, there was suggestion of cooperative for training and technical assistance is continued, to the extent that the performance of projects under the base leaves gaps for the learning and application of social technologies required to the Incubator. It also concluded that the dissertation contributes to the team of the incubator can assess their strengths and weaknesses in their performance

Sustentabilidade de EES: contribuições e desafios do PITCPES/UFPA a partir da análise da Cooperativa dos Fruticultores de Abaetetuba COFRUTA

The study aimed to understand how the methodology of hatching contributes to the sustainability of economic enterprises in solidarity. For analysis, we developed a study on the social economy and the incubation methodology, based on the program of teaching, research and extension - Technological Incubator of Popular Cooperatives and Entrepreneurship Solidarity (PITCPES), and as the survey of the Cooperative of Fruit of Abaetetuba - COFRUTA. We started from the exploratory-descriptive approach in a qualitative and quantitative, in order to demonstrate the process of sustainability under the dimensions of different kinds such as: the economic dimension, social dimension, the political dimension, size and scale management training. Based on the analysis of these different dimensions was reached results as: first the recognition that the incubator contributes to the sustainability of COFRUTA, especially with regard to planning, control and the need to diversify production. However, there was suggestion of cooperative for training and technical assistance is continued, to the extent that the performance of projects under the base leaves gaps for the learning and application of social technologies required to the Incubator. It also concluded that the dissertation contributes to the team of the incubator can assess their strengths and weaknesses in their performance

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

UBS RN-7: proposta arquitetônica para um padrão flexível de unidade básica de saúde para a zona bioclimática 7 do RN, com ênfase na sustentabilidade ambiental

Standardization and sustainability: these two apparently antagonistic words find the challenge of uniting in a flexible architectonic proposal. This was the idea that motivated the proposal of this assignment, whose appearing is bound up with the necessity of thinking about standardized spaces that attend on functional criterias and environmental sustainability, in reply to an existing real demand. The assignment consists of an architectonic proposal for a flexible standard of a Basic Unit of Health for the bioclimatic zone 7 of RN (UBS RN-7), with emphasis in the environmental sustainability. The project contemplates innumerable involved variables, such as: obedience to the current law of the Health Ministry for the UBSs; formal/aesthetic aspects; criterias of expansiveness of the UBS I for the UBS II; relative aspects to the constructive rationality and, mainly, sustainability aspects. With the intention to unite the variables and, also, glimpsing a proposal that could reach a good functional performance, aesthetic, of environment comfort and energetic efficiency, it was also necessary to consider concepts about the flexibility of the envelopment. The elaboration of the architecture first draft was based on bibliographical research, conceptual studies and references, elaboration of the architectonic program and the draft development for the UBS port I and the UBS port II. To the end, an implantation data sheet for the project is proposed for the UBS standard project, where strategies of thermal isolation, shadowing and thermal inertia are adopted and combined to three possible types of lot, resulting in 24 possibilities of implantation

Projeto do complexo ambulatorial do Hospital Universitário João de Barros Barreto visando a critérios de sustentabilidade

The purpose of this dissertation is the architectural project of the ambulatory complex of the Federal University of Pará in Belém. It is a health care establishment whose focus is sustainability, energy efficiency and humanization. This design went through the application of architectural concepts, the study of references (theorical and empirical ones), planning, examining the terrain and its conditions and the preliminay design and resulted in a preliminary architecture blueprint. The empirical research is based on the main building of the Hospital Universitário João de Barros Barreto in Belém, Hospital Sarah Kubitschek of Fortaleza (Architect João Filgueiras de Lima - Lelé) and Hospital e Maternity São Luiz of São Paulo (Architect Siegbert Zanettini). Part of the planning is based on the method "Problem Seeking of Pena and Parshal (2001)". During the development process I sought to incorporate sustainability criterias, energy efficiency and humanization. In relation to sustainability the dissertation focuses on the utilization of rainwater for non-potable usage

Análise de Sustentabilidade em Projetos de Instalações de Produção de Petróleo

A proposal for a global analysis of sustainability in projects related in oil facilities is presented. By considering economic, environmental and social aspects in the early stages of design, the suggested method is more comprehensive and can be used to complement the analysis commonly applied in the petroleum industry, such as: Study of Technical and Economic Feasibility; Environmental Impact Assessment and Risk Analysis. Several authors, associations, certification bodies and oil companies suggest different approaches to study sustainability in some specific activities (or industries). In this study, a checklist of significant sustainability aspects for the oil industry (surface facilities) was assembled. In addition, a matrix was developed to assess the sustainability items relevant to these projects. In this work, the checklist interacts with the matrix to perform a "Preliminary Analysis of Sustainability of the Enterprise" (APSE). This method allows the identification of aspects that contribute significantly to global sustainability. From this analysis, which includes economic, social and environmental aspects, is built a report that is used to analyze qualitatively and quantitatively the impact of the sustainability aspects of the project. In this analysis are identified items that strongly influence the economic, social or environmental aspects and evaluated alternatives that can increase the overall sustainability of the project. Finally, the alternatives that can be used to indicate the most sustainable option are identified. This method was applied in a project (design) of a small offshore platform. This case study shows how the APSE can contribute to the identification of sustainability initiatives for the enterprise. The results showed that relevant aspects can contribute decisively to global sustainability. Finally, it was observed that the proposed method can contribute to increased rates of sustainability, even after application of analysis commonly used in these projects

Desenvolvimento, sustentabilidade e conservação da biodiversidade na amazônia: a produção familiar agroextrativista em áreas protegidas no sul do amapá

The establishment of Extractivism and Sustainable Development Reserves comes from an amazon forestry people resistance initiative. It means an option of natural resources management as protected areas for agroextractivism purposes. According to the institutional point of view, these lands, called Conservation Unity for Sustainable Exploration, belong to the government which grants the usufruct rights to the agroextractivist families under a sharing territory administration agreement among government and rural communities. The main roles of these lands are both: to improve the dwellers wellbeing, and protecting the local biodiversity. Additionally, they also represent the start of this thesis theme entitled Development, sustainability, and biodiversity conservation in the Amazon region: the use of protected areas for agroextractivism domestic yield in south of Amapá state with the objective of analyzing the performance that each territory has been reaching in terms of the attributions proposed at the beginning, when they were created. Social, economics, and environment changes that occurred in the agroextractivist areas have been evaluated from two selected test sites, named Rio Cajari Extractivist Reserve and Rio Iratapuru Sustainable Reserve, both, localized in the south of Amapá state

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Saberes e práticas em experiência de construção da sustentabilidade no meio rural nordestino

The purpose of this work is to analyze the knowledge relationships that articulate in projects of maintainable rural development construction for the paraiban semi-arid, analyzing the farmers daily practices and their relationship with the technological practices spread by ONGs. We took as empirical object the rural community of Lajedo de Timbaúba, municipal district of Soledade-PB, located in the very small region of paraiban Curimataú. It is a community where registers one of the first cases of maintainable rural development planning in the state of Paraíba. The analysis was centered on the farmers experiences of life in sustainability experience, trying to understand how they acquire new knowledge and how they interact with them. In methodological terms, it was considered feasible to place the knowledge interaction between the farmers and technicians from ONGs by placing the analysis according to Paulo Freire s questioning (2006): extension or communication? To understand the farmers daily practices, it was resorted to the theoretical contribution by Michel de Certeau (2008) in order to discern a microresistance movement of inversion/rejection/changing by the farmers in relation to their external knowledge. Just from the theoretical point of view and resorting to the imaginary social by Cornelius Castoriadis (1982), it was considered the way of living of the farmers researched, having as reference the experience in the material and symbolic production of their lives. It became indispensable, therefore, not to dissociate the knowledge relationships between farmers and technicians from ONGs from the sustainability concepts, maintainable rural development, and rural extension. The results of the study revealed that the farmers from Lajedo de Timbaúba while dealing with the technological practices proposed by ONGs that work in the community, express those practices from their daily logic, and they constitute them in survival strategies that are inserted in their own idiosyncrasy. It was verified, therefore, that the external knowledge presented by the proposals of sociability alternatives with the droughts in the perspective of maintainable development while placed in the farmers daily relationship, they are judged as advantageous or disadvantageous when they are confronted with their peculiar way of doing their daily work. The technological practices are incorporated, denied, or recreated starting from evaluative criteria related to the preservation of the soil and to the economical and social reproduction of the unit of production of family agriculture

A Produção mais Limpa como ferramenta em busca da sustentabilidade empresarial: um estudo de múltiplos casos em empresas do Estado do Rio Grande do Norte

This study aimed to assess the Cleaner Production CP as corporate sustainable tool, through the multiple case studies within companies from Rio Grande do Norte State. In order to achieve this goal a research methodology approach was set. The initial stage of the research methodology was based on a literature review on which it was observed that the CP can be linked with corporate sustainable once it prevents pollution and reduces the operational risks among employees, community and environment. In addition, CP can useful for companies position within competitive position as well as being applied to process, products and services. In order to observe these factors, CP was used within food industry (Company 1), textile industry (Company 2) and in a car dealer (Company 3). Regarding the results, Company 1 changed its raw material as well as implementing housekeeping (control use of water, energy and condensed milk). In Company 2, it was observed the three levels of CP. In other words, housekeeping (e.g. cutting process and manipulation of chemical products), changing technology (high pressure washing machine) and internal and external recycling. In addition, Company 3 considered only level 3 external recycling. As consequence, it was observed that can be applied either within industry as well as service sector. Unfortunately, it was not possible to observe any social gains on a monetary basis. This is due to limitations of the CP methodology and study complexity. Therefore, it was observed improvements regarding to social, environmental and economic areas. Nevertheless, it is necessary more commitment from top level management in order to consider CP like effective sustainable tool

Utilização de soluções business-to-business (B2B) no segmento downstream da cadeia de suprimentos de uma distribuidora de combustíveis

The pursuit of competitive advantage is lobbying organizations to strategically plan the use of their material, human, technological and financial resources, so that it s possible to add value to the product, even when it is considered a commodity. The scenario for this planning should not be limited to the company in question, but cover an entire supply chain, which is composed of several organizations which have common goals of growth and sustainability of the market. They should form trade links, integrating the chains of individual values, in a perspective of value system. In this supply chain there is a flow of services, payments and information, as products well as. The training of these links can be supported by the adoption of a set of information technology, here called solutions business-to-business (B2B), which will be responsible for the production, storage and distribution of relevant information to business transactions between the companies involved. On this view, this thesis aims to describe the B2B solutions adopted in the downstream segment of the supply chain of a distributor of fuel and the nature of these technologies as well as their impact on the creation of value for business and optimization of the relationship between companies. This is a case study on a national distributor of fuels, from a model of research produced under the influence of theories of integrated logistics system and value of Michael Porter. The analyses came to the conclusion that information technology is perceived as an essential tool to the operation of all activities carried out by the company. Among them, at was also brought the key activities of integrated logistics: administration of applications, inventory management, management transport and customer services, which were highlighted in this study. It was also noticed that even these activities are, in principle, purely operational; they all had in the adoption of strategies for leadership in cost or differentiation, supported by B2B solutions identified, making it more conducive to business and direct customer, the clinic reseller of fuel, to obtain value and benefits of this market segment as competitive

Relacionamentos cooperativos como fator de sustentabilidade na economia solidária no RN: um estudo de caso múltiplo no setor apícola

We are observing, particurlarly in the last two decades an aggravation of social problems inherent in contemporary society, such as high rates of unereloyment and social exclusion. In this context, the social economy appears as an alternative to generate employment and income, especially for the country man through the production and distribution of developed products in a collective way where the actions of cooperation gain significant importance this study aims to determine how the collective actions affect the sustainability of cooperative socio-political and economic developments of the economy and so it was adopted a methodology of multiple case study in three organizations in the apiculture sector of Rio Grande do Norte the Beekeepers Association of São Rafael City (AAMSR); Beekeepers Association of Serra do Mel (APISMEL) and Family Agriculture Cooperative of Apodi (COOAFAP). To evaluate relationship in collaborative ventures solidarity it is constructed a matrix that identify and develop relationship in the organization and, to measure the level of sustainability of these ventures are calculated the indices of socio-political sustainability and economic sustainability. The research results shows a fully collaborative relationship in all cases based on factors such as effective communication between beekeepers involved/and also cooperated with these organization; availability of beekeepers to perform adjustments in production process; an organizational culture focused on collaboration and high level of situation described above and taking into account that the business of solidarity economy better positioned in the matrix of relationships are those that have best indices of sustainability, it is evidence the importance of collaborative relationships for the sustainability of joint ventures

A pegada de carbono como um dos indicadores de sustentabilidade para medição da responsabilidade socioambiental empresarial: um estudo de caso na unidade sede da Petrobras em Natal-RN

As a contemporary tendency, it is been evidenced that the environmental changes theme, already admitted as a concernment to international economical and political reality, is also gaining repercussion on industrial and business sector. Firms are implementing actions on trial to minimize their own greenhouse gases (GHG) emissions impacts. However, the great majority of those actions of Corporative Social-Environmental Responsibility (CSR) are referred only to direct emissions of the main production systems. Direct emissions are those derived of an isolate process, without considering the upstream and downstream processes emissions, which respond for the majority of emissions originated because of respective firm‟s production system existence. Because the greenhouse effect occurs globally and the GHG emissions contribute to the environmental changes independently of their origin, it must be taken into account the whole productive life cycle of products and systems, since the energy invested on resources extraction and necessary materials to the final disposal. To do so, it must be investigated all relevant steps of a product/production system life cycle, tracking all activities which emit greenhouse gases, directly or indirectly. This amount of emissions consists in the firm‟s Carbon Footprint. This research purpose is to defend the Carbon Footprint relevance and its adoption viability to be used as an Environmental Indicator on measurement/assessment of CSR. It has been realized a study case on Petrobras‟s seat unity at Natal-Brazil, assessing part of its Carbon Footprint. It has been used the software GEMIS 4.6 to do the emissions quantifying. The items measured were the direct emissions of the own unity vehicles and indirect emissions of offset paper (A4), energy and disposable plastic cups consumed. To 2009, these emissions were 3.811,94 tCO2eq. We may conclude that Carbon Footprint quantification is indispensable to the knowledge of real emissions caused by a productive process existence, must serving as basis to CSR decisions about the environmental changes reversion challenge