Relación entre el desarrollo de sistemas de control de gestión y los recursos y capacidades caso : Teleperformance Colombia

Siguiendo un marco teórico integrado por varios autores entorno a los sistemas de control de gestión a lo largo de varias décadas, este trabajo pretende estudiar y contrastar la relación entre el desarrollo de dichos sistemas y los recursos y capacidades. Para tal fin, se desarrolló un estudio de caso en Teleperformance Colombia (TC), una empresa dedicada a prestación de servicio de tercerización de procesos o business process outsourcing. En el estudio se establecieron dos variables para evaluar el desarrollo de sistema de control de gestión: el diseño y el uso. A su vez, para cada uno de ellos, se definieron los indicadores y preguntas que permitieran realizar la observación y posterior análisis. De igual manera, se seleccionaron los recursos y capacidades más importantes para el desarrollo del negocio: innovación, aprendizaje organizacional y capital humano. Sobre estos se validó la existencia de relación con el SCG implementado en TC. La información obtenida fue analizada y contrastada a través de pruebas estadísticas ampliamente utilizadas en este tipo de estudios en las ciencias sociales. Finalmente, se analizaron seis posibles relaciones de las cuales, solamente se ratificó el relacionamiento positivo entre uso de sistema de control gestión y el recurso y capacidad capital humano. El resto de relacionamientos, refutaron los planteamientos teóricos que establecían cierta influencia de los sistemas de control de gestión sobre recursos y capacidades de innovación y aprendizaje organizacional.

Development of a quantitative tool for the comparison of the prebiotic effect of dietary oligosaccharides

Aims: To develop a quantitative equation [prebiotic index ( PI)] to aid the analysis of prebiotic fermentation of commercially available and novel prebiotic carbohydrates in vitro, using previously published fermentation data. Methods: The PI equation is based on the changes in key bacterial groups during fermentation. The bacterial groups incorporated into this PI equation were bifidobacteria, lactobacilli, clostridia and bacteroides. The changes in these bacterial groups from previous studies were entered into the PI equation in order to determine a quantitative PI score. PI scores were than compared with the qualitative conclusions made in these publications. In general the PI scores agreed with the qualitative conclusions drawn and provided a quantitative measure. Conclusions: The PI allows the magnitude of prebiotic effects to be quantified rather than evaluations being solely qualitative. Significance and Impact of the Study: The PI equation may be of great use in quantifying prebiotic effects in vitro. It is expected that this will facilitate more rational food product development and the development of more potent prebiotics with activity at lower doses.

The influence of context upon consumer sensory evaluation of chicken-meat quality

There is an apparent lack of research investigating how different test conditions influence or bias consumer sensory evaluation of food. The aim of the present pilot study was to determine if testing conditions had any effect on responses of an untrained panel to a novel chicken product. Assessments of flavour, texture and overall liking of corn-fed chicken were made across three different testing conditions (laboratory-based under normal lighting; laboratory-based under controlled lighting; and, home testing). Least favourable evaluations occurred under laboratory-based conditions irrespective of what lighting was used. Consumers perceived the product more favourably in terms of flavour (p < 0.001), texture (p < 0.001) and overall preference (p < 0.001) when evaluated in the familiar setting of the home. Home testing produced more consistent assessments than under either of the two laboratory-based test conditions. The results imply that home evaluation should be undertaken routinely in new food product development.

Europe’s biocidal products directive: benefits and costs in urban pest management

The European Commission’s Biocidal Products Directive (Council Directive 98/8 EC), known as the BPD, is the largest regulatory exercise ever to affect the urban pest control industry. Although focussed in the European Union its impact is global because any company selling pest control products in the EU must follow its principles. All active substances, belonging to 23 different biocidal product types, come within the Directive’s scope of regulatory control. This will eventually involve re-registration of all existing products, as well as affecting any new product that comes to the market. Some active substances, such as the rodenticides and insecticides, are already highly regulated in Europe but others, such as embalming fluids, masonry preservatives, disinfectants and repellents/attractants will come under intensive regulatory scrutiny for the first time. One of the purposes of the Directive is to offer enhanced protection for human health and the environment. The potential benefit for suppliers of pest control products is mutual recognition of regulatory product dossiers across 25 Member States of the European Union. This process, requiring harmonisation of all regulatory decision-making processes, should reduce duplicated effort and, potentially, allow manufacturers speedier access to European markets. However, the cost to industry is enormous, both in terms of the regulatory resources required to assemble BPD dossiers and the development budgets required to conduct studies to meet its new standards. The cost to regulatory authorities is also tremendous, in terms of the need to upgrade staff capabilities to meet new challenges and the volume of the work expected by the Commission when they are appointed the Rapporteur Member State (RMS) for an active substance. Users of pest control products will pay a price too. The increased regulatory costs of maintaining products in the European market are likely to be passed on, at least in part, to users. Furthermore, where the costs of meeting new regulatory requirements cannot be recouped from product sales, many well-known products may leave the market. For example, it seems that in future few rodenticides that are not anticoagulants will be available within the EU. An understanding of the BPD is essential to those who intend to place urban pest control products on the European market and may be useful to those considering the harmonisation of regulatory processes elsewhere. This paper reviews the operation of the first stages of the BPD for rodenticides, examines the potential benefits and costs of the legislation to the urban pest control industry and looks forward to the next stages of implementation involving all insecticides used in urban pest management.

Optimization of a sponge cake formulation with inulin as fat replacer: structure, physicochemical, and sensory properties

The effects of several fat replacement levels (0%, 35%, 50%, 70%, and 100%) by inulin in sponge cake microstructure and physicochemical properties were studied. Oil substitution for inulin decreased significantly (P < 0.05) batter viscosity, giving heterogeneous bubbles size distributions as it was observed by light microscopy. Using confocal laser scanning microscopy the fat was observed to be located at the bubbles’ interface, enabling an optimum crumb cake structure development during baking. Cryo-SEM micrographs of cake crumbs showed a continuous matrix with embedded starch granules and coated with oil; when fat replacement levels increased, starch granules appeared as detached structures. Cakes with fat replacement up to 70% had a high crumb air cell values; they were softer and rated as acceptable by an untrained sensory panel (n = 51). So, the reformulation of a standard sponge cake recipe to obtain a new product with additional health benefits and accepted by consumers is achieved.

Proceedings from the 2nd seminar on Development of Modular Products : December 13-14, 2004, Campus Framtidsdalen, Dalarna University, Sweden

Companies are focusing on efforts increasing the overall efficiency at the same time as the ability to meet customer needs becomes even more important. There is a need to improve the organisation and the product design at the same time through the visualisation of how a product family design should be performed in order to adapt to customers, company internal issues, and long-term strategy. Therefore, there is a need for qualified personnel in today’s companies with the knowledge of product development and modularity. The graduate course Development of Modular Products at Högskolan Dalarna has the objective to provide such knowledge. As a part of the course, each student will individually perform extensive research within a chosen area with respect to Product Development and Modularity. This proceeding is the result of the students own work and was presented during a two day seminar at Dalarna University. The contents of the papers cover many areas, from the identification of customer needs to cost effective manufacturing, and benefits of modularisation. The reader of this proceeding will not only benefit from many areas within Product Development and Modularity but also from the colour of many cultures. In this proceeding, students from nine countries are represented (Bangladesh, China, Costa Rica, Germany, Holland, India, Luxembourg Nigeria, and Sweden). Enjoy the reading.

Modular Product Verifications Based on Design for Assembly

The desire to conquer markets through advanced product design and trendy business strategies are still predominant approaches in industry today. In fact, product development has acquired an ever more central role in the strategic planning of companies, and it has extended its influence to R&D funding levels as well. It is not surprising that many national R&D project frameworks within the EU today are dominated by product development topics, leaving production engineering, robotics, and systems on the sidelines. The reasons may be many but, unfortunately, the link between product development and the production processes they cater for are seldom treated in depth. The issue dealt with in this article relates to how product development is applied in order to attain the required production quality levels a company may desire, as well as how one may counter assembly defects and deviations through quantifiable design approaches. It is recognized that product verifications (tests, inspections, etc.) are necessary, but the application of these tactics often result in lead-time extensions and increased costs. Modular architectures improve this by simplifying the verification of the assembled product at module level. Furthermore, since Design for Assembly (DFA) has shown the possibility to identify defective assemblies, it may be possible to detect potential assembly defects already in the product and module design phase. The intention of this paper is to discuss and describe the link between verifications of modular architectures, defects and design for assembly. The paper is based on literature and case studies; tables and diagrams are included with the intention of increasing understanding of the relation between poor designs, defects and product verifications.

Avaliação e desenvolvimento de produtos eletro-eletrônicos orientados ao meio-ambiente

Este trabalho trata sobre um assunto relativamente novo, mas com uma importância cada vez maior no desenvolvimento de produtos. Trata-se do Projeto para o Meio-Ambiente (Design for Environment - DFe). São analisados os aspectos do DFe relacionados com o desenvolvimento de produtos eletro-eletrônicos, abrangendo métricas ambientais, práticas de projeto e métodos de análise de produtos. Estes conhecimentos são aplicados no desenvolvimento de um conjunto de métricas ambientais e de uma metodologia de avaliação ambiental de produtos, a serem adotadas pela Springer Carrier SA no desenvolvimento de seus novos produtos. Esta ferramenta foi criada através da análise de uma ferramenta anterior, desenvolvida nos Estados Unidos, mas incorporou sugestões presentes na literatura e a experiência prática acumulada pelo autor. Este trabalho trata sobre um assunto relativamente novo, mas com uma importância cada vez maior no desenvolvimento de produtos. Trata-se do Projeto para o Meio-Ambiente (Design for Environment - DFe). São analisados os aspectos do DFe relacionados com o desenvolvimento de produtos eletro-eletrônicos, abrangendo métricas ambientais, práticas de projeto e métodos de análise de produtos. Estes conhecimentos são aplicados no desenvolvimento de um conjunto de métricas ambientais e de uma metodologia de avaliação ambiental de produtos, a serem adotadas pela Springer Carrier SA no desenvolvimento de seus novos produtos. Esta ferramenta foi criada através da análise de uma ferramenta anterior, desenvolvida nos Estados Unidos, mas incorporou sugestões presentes na literatura e a experiência prática acumulada pelo autor.

Práticas e resultados de apreçamento nas empresas brasileiras - 1ª Parte

Este relatório refere-se à primeira parte de uma pesquisa financiada pelo Núcleo de Pesquisas e Publicações (GV-PESQUISA) da EAESP-FGV e apoiada pelo Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq). Trata-se dos determinantes do desempenho de novos produtos, um tema ainda pouco estudado no Brasil, a partir de um modelo integrativo das concepções de INGENBLEEK, DREBUYNE, FRAMBACH & VERHALLEN (2004) e HENARD & SZYMANSKI (2001). Formou-se uma amostra de 109 gerentes de produto e diretores de marketing de empresas estrangeiras atuando no Brasil. O Desempenho do Novo Produto apresentou uma relação significativa e positiva com Orientação para o Mercado e Processo de Desenvolvimento de Novos Produtos. O Desempenho de Mercado do Novo Produto mostrou uma relação significativa e positiva com Características dos Processos da Empresa, Vantagem Relativa do Novo Produto e Características do Mercado. O Desempenho Financeiro do Novo Produto apareceu com uma relação significativa com Características dos Processos da Empresa (positiva), Características Estratégicas da Empresa (positiva) e Incerteza da Demanda (negativa). Ao final, são apontadas e discutidas, de modo preliminar, as limitações, conclusões e implicações da pesquisa.

A technological innovation for capsicums production in Peru: the mechatronics arms

Peru agricultural exports have increased in recent years due to (i) free trade agreements with many countries (United States, Canada, European Union, China, Thailand, Singapore, Japan, Chile, among others), (ii) an increasing international demand for healthy products, (iii) country´s economic development and (iv) more private investments in this sector (Velazco 2012). Also, if we can compare among Peru three main regions (Coast, Andean highlands and the Jungle), It is the Coast (western region) that has a developed agricultural production due to unique weather conditions, private investments, public infrastructure, transport costs and quality of land (Gomez, 2008). This country development is also related to the production of non-traditional products for export like asparagus, artichokes, capsicums, bananas, grapes, among others; produced by agro industrial companies and small farmers and that are mainly labor intensive (Gomez, 2008 and Velazco, 2012). This very successful export diversification and self-discovery process was the result of a combination of strong natural comparative advantages (mainly excellent agro climatic conditions) and a significant innovation effort. It meant the introduction and expansion of new products and markets, the entry of new firms, and experimental research and the adoption of new techniques and process technologies developed abroad (in irrigation, crop management, post-harvesting, sanitary control, storage and packing) to produce high-quality, niche (gourmet) and higher value-added products, in line with consumer trends in sophisticated food markets. In products such as asparagus, mango, organic coffee and capsicums, Peru has become a leading world exporter (OECD). For this reason one of the government main tasks for the next years is to meet urgent agriculture producer’s needs in the areas of technological Innovation and business management (MINAG). In this context, this thesis analyzes the applicability of a new technology – the mechatronic arms – specifically to capsicums production sector in Peru. We chose Capsicums production sector (paprika, chilli pepper) because is mainly labor intensive and is the sector where my family company (DIROSE SAC) operates. This innovation consists in a 40 arms mechatronic combine, and it was first created in order to improve the efficiency on the labor intensive phase of harvest for this kind of agriculture products. It is estimated that a laborer with brief training operating the machine would be equivalent to 40 people that not only would work during daytime, but also on the night shift as well. Also, using this new technology can allow a company to make additional crops that would increase their yields and annual revenues. This thesis was developed as a business plan to make this new product available for other agriculture companies that operates in the capsicums production sector in Peru; however, this new technology has the potential to be modified in order to be available to other kind of agriculture products, in Peru and other countries.

An exploration of the lean startup approach among brazilian digital startups

Demais startups abortam por lançar produtos que ninguém compra e o uso de metodologiais tradicionais como o planejamento de negócios e o desenvolvimento rigoroso de produto não conseguiram diminuir o número de falhas de startups. É por isso que uma nova metodologia chamada "The Lean Startup" ganhou, por alguns anos, uma popularidade importante entre os empresários que buscam reduzir o risco de fracasso. A metodologia Lean Startup foi desenvolvida por empresários do Vale do Silício para ajudar startups encontrar o “product/market fit” sem gastar uma enorme quantidade de dinheiro. Além disso, o ambiente de startup brasileira foi crescendo nos últimos anos, na sequência dos últimos sucessos brasileiros. No entanto, poucas pesquisas acadêmicas têm sido realizados para explorar o fenômeno da Lean Startup no Brasil. O objetivo deste relatório é identificar quais são os conceitos da metodologia Lean Startup aplicados no Brasil e entender se a metodologia é adaptada em relação às especificidades do país. Os resultados deste estudo foram coletados por meio de entrevistas com empresários que operam no Brasil. A primeira conclusão é que os empresários brasileiros estão familiarizados com a metodologia Lean Startup e alguns deles têm aplicado os princípios fundamentais. Em segundo lugar, muitos empresários entrevistados encontraram dificuldades na aplicação da metodologia, em particular durante o "get out of the building" fase. Por fim, as entrevistas mostraram que a metodologia Lean Startup nem sempre pode ser relevante para o sucesso no Brasil para os empresarios entrevistados, devido ao tamanho do mercado eo alto nível de competição. Verificou-se que "running fat" em vez de "running lean" pode ser uma estratégia eficiente para vencer no mercado brasileiro em alguns casos especificos.

Desenvolvimento de protótipo de cadeira de banho para indivíduos com paralisia cerebral tetraparética espástica

This study proposes to develop an equipment that attends the demands of tetraplegic people due to cerebral palsy and that promotes an adequate caregivers postural biomechanics during the shower activity of daily living. First, a bibliographic review was performed to define the terms refering to cerebral palsy, activity of daily living (specifically shower), and assistive technology, besides listing the wheelchairs made on the mainly national assistive technology companies. Therefore, this is a descriptive-exploratory study based on a literature review and on a based-field exploration research. On the field research a survey was adopted as a methodological procedure as it is related to a direct investigation related to a phenomenon, on the case, represented by the current shower situation of the people investigated in this study. Data were collected with the application of a form to the caregivers and consumers of the medical-therapeutic treatment and place used by the participants. Such form, which was made up of open and close questions, tried to identify, besides the personal data of evaluated users and consumers, the characteristics of the current shower activity, such as the place where it takes place in the house, the used equipmentS, in the case there is any, and how often it occurs. The form also was used to identify the caregivers and consumers desires and perceptions in relation to the present characteristics of the new dispositive besides the users and consumers anthropometric data. The evaluation of the results obtained through the form, together with the practice and clinical experience of the researchers and engineers involved in this study, made it possible to develop and make up a real shower chair prototype with the specific adjusts destined to adequate the equipment to be used according to the needs of each user and consumer

Aplicação da metodologia seis sigma em uma empresa de médio porte do setor têxtil

The Six Sigma methodology has received considerable attention in the last two decades. This is due to its great potencial to reduce processes variability, through the use of accurate data, facts and statistical techniques. The methodology seeks to improve the quality of products and services, maximizing the company s financial performance. Specifically, its implementation and results in medium-sized textile enterprises is unknow, although there are signs that the methodology can be applied with success. Considering this scenario, the goal of this research is to describe the application of the Six Sigma methodology in a médium-sized textile company specialized in the production of male shirts in the satate of Rio Grande do Norte, Brazil. First, we present a literature review, seeking to highlight the themes of quality, Six Sigma and its methodology for improvement. Then, we show the implementation of the project selected, depicting the steps and procedures that must be performed. The results confirm the efficiency of Six Sigma in providing significant gains to companies. It is observed substantial improvements in the speed of product development and the flexibility of the parts produced, reducing the process lead time from 12.5 to 6.2 days, which means a performance improvement of over 50%. This leads also to cultural and behaviour change, creating motivation for implementation of new projects and a continuous search for knowledge

Avaliação dos processos de seleção utilizados nos programas de fomento a inovação nas micro e pequenas empresas da fundação de amparo à pesquisa do Rio Grande do Norte

Technological innovation promotes the generation of economic value by creating a new product, process or organizational management model, being classified as dynamic and multidimensional. Government intervention has the role of acting through government grant programs to foster the integration of innovative processes in small companies, due to the high costs and risks of development, strengthening the country`s economy in this phase. The distribution of this grant is determined by criteria, based especially in subjective judgments, which are based on the beliefs and perceptions about the technological opportunities and market actors involved in the process, being very difficult to measure the probability of success of the project under evaluation. This study aims to identify the most relevant selection criteria that must be inserted in grants programs at Rio Grande do Norte executed by Fundação de Pesquisa do Rio Grande do Norte (FAPERN). Initially, there was a systematization of 18 countries, covering 41 programs in foreign countries and 29 in Brazil. Based on the data collected, we conducted one survey containing four programs of FAPERN (INOVA I, INOVA II , INOVA III and INOVA IV), covering 44 companies and analyzing their responses according to the Likert scale , obtaining the degree of importance given by the respondent to each of the criteria in the questionnaire . As a result, drew up a proposal for new criteria to be used in the next FAPERN´s grants, containing 13 new criteria. It is expected, therefore, to contribute to a better spending of public funds invested in companies subsidized in Brazil

Nível de maturidade e comparação dos PDPs de produtos automotivos

O desenvolvimento de novos produtos, que atendam às necessidades do mercado consumidor, é atividade estratégica para sustentabilidade das organizações. O objetivo deste artigo é comparar e avaliar o nível de maturidade desses processos em duas montadoras de veículos instaladas na região Sul Fluminense do País. São discutidas algumas características dos processos, expõe-se o modelo de avaliação, baseado nos critérios do CMMI (Capability Maturity Model Integration), e são apresentados os resultados de pesquisa que investigou o nível de maturidade junto a 47 representantes das empresas estudadas. Como resultado, foi possível identificar lacunas na estruturação dos PDP's, com diversas práticas e ferramentas usadas de forma isolada e não integradas, havendo campo suficiente - no entendimento dos próprios executivos - para serem aprimorados e refinados, o que permitiria torná-los mais completos, abrangentes e potentes para alavancar os resultados de mercado e financeiros das próprias organizações.