Os impactos tecnológicos da implantação da nota fiscal eletrônica: um estudo de casos múltiplos

Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implementation process of the Eletronic Invoice and the impacts arising from this technological tool in companies. For that, case studies have been conducted in three companies that emit and receive Eletronic Invoice, in a Information System consultancy, that provides softwares of Eletronic Invoice, and in a State Tax Department. Data collection was performed with organizations representatives through electronic questionnaires. The study concludes that it is expected, by the investigated organizations, that the tool reaches the benefits offered by the Tax Administration. However, these benefits have not been identified yet and neither have the use of methodologies in order to identify them. Moreover, the main impact found was the need for better training and participant´s technical qualification, followed by reducing printing costs and paper purchase

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

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

Comércio internacional e meio ambiente: estímulo à produção sustentável ou mero protecionismo comercial a posição do Brasil em dois casos de litígio

The World Trade Organization (WTO) was established in 1994 as a result of the Uruguay Round, and has as its principal aim advocate for the maintenance of free trade between nations. The preamble of its Constitutive Agreement specifically cites as an institution the goal of achieving sustainable development and the pursuit of protecting and preserving the environment, bringing into the sphere of world trade the idea that concern for the environmental cause is not restricted only the group of environmentalists, but rather has entered the economic landscape in a way not only ideological, but also pragmatic. The General Agreement on Tariffs and Trade (GATT) 1947, part of the GATT 1994, contains a device that allows the adoption of trade restrictive measures, provided that such measures aimed at protecting the environment - Article XX. The Settlement Body (DSB) is part of the WTO and acts in dissolving disputes between the countries motivated by trade. It examines two cases where countries have imposed restrictive trade measures with environmental justification. The first case was closed in 1996, with award of damages given to Brazil, on the breakdown of U.S. environmental legislation imposed on imported gasoline from Brazil - and the second, begun in 2005 and closed in 2007, coming out victorious again Brazil is on the import ban on retreaded tires to Brazil. The objective is to answer the question: how the environment is treated in the midst of trade discussions - which is aimed at its protection or its use with economic objectives in disguise? For the preparation of this work, extensive documentary research was undertaken with the virtual site of the WTO to review the entire production of legal cases and subsequent analysis of the key issue for the work, and literature of authors who have studied the tense relationship between trade international environment. The first case, it could be seen that the political movement performed by the U.S. with the aim of achieving acceptable standards of air quality was an institutional effort to ensure the quality of air, and thus would be inappropriate to say that the regulation of gasoline was merely a disguised trade barrier.However, a careful analysis of the implementation and operation of gasoline regulation may reveal intentions disguised trade and U.S. environmental argument did not hold. The weight of this environment was relegated, since there were clearly outside interests to the environmental cause. The second case, it was realized that, despite clear attempts by the EC to promote ecological dumping, send when brought to Brazil, supposedly a country with weaker environmental structure on surveillance, a residue that, pursuant to internal policies, as could not be sent to their own landfills, the Brazilian discourse remained focused on the environmental cause, and this sort there was the existence of disguised trade barriers, but of importance, at least a priori, the discussion of foreign forces on the environment environment because there is no way to legally justify the reversal of the total understanding of the first judging body, the sight of all the arguments presented by Brazil and the nonsubmission of new facts upon appeal. Still, quite heartening to reflect on the role of trade liberalization on the environment in general, because, while they do not reach a definitive conclusion will reveal positions in both directions, both for and against, the that only adds to the discussions and makes this a very fertile topic for future research

Detecção de falhas em estruturas inteligentes usando otimização por nuvem de partículas: fundamentos e estudo de casos

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

Encalhes de tubarões anequins e de raias-pretas no litoral do estado de São Paulo, sudeste do Brasil: Relato de casos

Stranding of oceanic-pelagic elasmo branchs in the southeastern Brazil are reported. Data comes from animals observed in the coast of São Paulo state, between 1999 and 2012. Nine individuals of two species were recorded: Pteroplatytrygon violacea (n = 5; mostly during the winter) and Isurus oxyrinchus (n = 4; two in the winter and two in the summer). For P. violacea the strandings restricted to the austral winter suggest that the species follows the intrusion of high temperatures water masses recorded in southeastern Brazil during this season, bringing some individuals to shallow waters. For I. oxyrinchus is possible that individuals escaped from hooks of the commercial pelagic long line fishery and suffered injuries in the esophagus and in the gastric wall, stranding due to difficulties in locomotion and feeding. As these stranded sharks were not necropsied and only two animals were observed during the austral summer, we cannot exclude other causes of beaching such diseases or the intrusion of cold water masses in the continental shelf during this season.

A gestão de estoques em sistemas produtivos Engineering-To-Order e Make-To-Stock: estudo de casos em empresas do setor gráfico

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Influências dos fatores de recursos humanos para a inovação em serviços de informação: estudo de casos

Pós-graduação em Engenharia de Produção - FEB

Conceitos, práticas e estudo de casos da gestão da diversidade em empresas do centro oeste paulista

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Eficiência energética aplicada na indústria de bebidas em sistemas de refrigeração e ar comprimido: estudo de casos

Pós-graduação em Engenharia Mecânica - FEG

A noção de espaço na prática desportiva: um estudo de casos múltiplos com base na epistemologia genética com praticantes de futsal

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Representação gráfica e linguagem cartográfica tátil: estudo de casos

Pós-graduação em Geografia - IGCE

Representação gráfica e linguagem cartográfica tátil: estudo de casos

Pós-graduação em Geografia - IGCE

Gestão do conhecimento na educação ambiental: estudo de casos em programas de educação ambiental em universidades brasileiras

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

Relação entre potenciais evocados auditivos de média latência e distúrbio de processamento auditivo: estudo de casos

The Auditory Evoked Middle Latency Response is one of the most promising objective tests in audiology and in revealing brain dysfunction and neuro-audiologic findings. The main advantages of its clinical use are precision and objectivity in evaluating children. This study aimed to analyze the auditory evoked middle latency response in two patients with auditory processing disorder and relate objective and behavioral measures. This case study was conducted in 2 patients (P1 = 12 years, female, P2 = 17 years old, male), both with the absence of sensory abnormalities, neurological and neuropsychiatric disorders. Both were submitted to anamnesis, inspection of the external ear canal, hearing test and evaluation of Auditory Evoked Middle latency Response. There was a significant association between behavioral test and objectives results. In the interview, there were complaints about the difficulty in listening in a noisy environment, sound localization, inattention, and phonological changes in writing and speaking, as confirmed by evaluation of auditory processing and Auditory Evoked Middle Latency Response. Changes were observed in the right decoding process hearing in both cases on the behavioral assessment of auditory processing; auditory evoked potential test middle latency shows that the right contralateral via response was deficient, confirming the difficulties of the patients in the assignment of meaning in acoustic information in a competitive sound condition at right, in both cases. In these cases it was shown the association between the results, but there is a need for further studies with larger sample population to confirm the data.