A alocação de custos indiretos na indústria de calçados na Região do Vale dos Sinos (RS): estudos de casos

Este trabalho objetivou investigar, através de um estudo exploratório e descritivo, a relação existente entre os procedimentos, técnicas e métodos adotados na alocação de custos indiretos em cinco indústrias de calçados da região do Vale dos Sinos (RS) e aqueles apontados na literatura de custos. Também, buscou-se obter depoimentos dos principais usuá rios da informação de custos das empresas sobre a utilidade da alocação de custos indiretos no processo de gerência. Desta forma, procedeu-se a uma revisão de fundamentos teóricos da Contabilidade de Custos, sob a ótica da Contabilidade Gerencial, a partir do qual delineou-se um Plano de Referência que orientou as etapas da pesquisa. A seguir, apresenta-se a metodologia utilizada, justificando- se as razões de seu emprego, assim como as limitações inerentes a esse tipo de estudo exploratório. Com base nos dados obtidos através de entrevistas, mediante a aplicação de um questionário e análise de documentos, fez-se uma descrição dos mecanismos utilizados pelas empresas es tudadas, na prática da alocação de custos indiretos, bem como re latou-se os depoimentos dos gerentes entrevistado~ sobre a utilidade das alocações de custos indiretos, em relação à necessidade de informações gerenciais como: avaliação de estoques, determinação de resultados, fixação de preços, controle e avaliação de desempenho, planejamento e tomada de decisão.Os resultados obtidos permitiram a análi·se comparativa das práticas adotadas pelas empresas com o referencialtéÕ rico previamente levantado. Também, oportunizou a que se chegasse a importantes conclusões, além de fornecerem subsídios para algumas recomendações e sugestões para futuras pesquisas.

Delta hedge com custos de transação : uma análise comparativa

Dentre as premissas do modelo de Black-Scholes, amplamente utilizado para o apreçamento de opções, assume-se que é possível realizar a replicação do payoff da opção através do rebalanceamento contínuo de uma carteira contendo o ativo objeto e o ativo livre de risco, ao longo da vida da opção. Não somente o rebalanceamento em tempo contínuo não é possível, como mesmo que o fosse, em um mercado com custos de transação, rebalanceamentos da estratégia replicante com intervalos de tempo muito baixos teriam o payoff da estratégia replicante comprometido pelos altos custos totais de transação envolvidos. Este trabalho procura comparar metodologias de delta-hedge, tomando como base uma call européia vendida em um mercado com custos de transação. Para comparar as diferentes estratégias, este estudo será dividido em duas partes: na primeira, serão escolhidas três ações do mercado brasileiro, e usando simulações de Monte Carlo para cada ação, avaliamos diferentes modelos de delta-hedge a partir do erro de replicação do portfolio global e dentro de um contexto de média × variância, considerando-se custos de transação. Em um segundo momento, para o mesmo grupo de ações, testamos os resultados práticos dos modelos, usando dados de mercado.

Formador de mercado e seu impacto nos custos de transação no mercado de ações brasileiro

O trabalho tem por objetivo validar a influência dos formadores de mercado de ações sobre a liquidez, uma proxy capaz de medir os custos de transação no mercado secundário de ações. O desafio de medir corretamente a liquidez teve trabalhos relevantes desde 1984, e recentemente foi alvo de uma revisão geral que comparou diversas medidas e encontrou alguns ganhadores. A proposta do presente trabalho é a de revisitar estas medidas e selecionar a métrica mais adequada ao mercado Brasileiro. Escolhida a proxy mais significativa, será então avaliada a relevância do formador de mercado na determinação dos custos de transação por meio de uma versão modificada da equação econométrica de Sanvicente (2012). Por fim, este trabalho será relevante para identificar se as empresas devem contratar formadores de mercado para suas ações, com o fim de reduzirem os custos da negociação de suas ações.

O efeito dos custos de transação sobre os investimentos locais e estrangeiros

Pesquisa em foco: Transaction costs: an empirical analysis of their relationship with investment and foreign direct investment - 2011. Pesquisadores: Marcos Vinício Wink Junior, Professor Hsia Hua Sheng e Professor William Eid Junior

A formação e o desenvolvimento de arranjos cooperativos sob a ótica da imersão social e da economia dos custos de transação: um estrudo de caso na Coopercam e na Unipesca

The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned

Avaliação ecológico-econômica do manguezal de Macau/RN e a importância da aplicação de práticas preservacionistas pela indústria petrolífera local

This work presents the results of a survey in oil-producing region of the Macau City, northern coast of Rio Grande do Norte. All work was performed under the Project for Monitoring Environmental Change and the Influence of Hydrodynamic forcing on Morphology Beach Grass Fields, Serra Potiguar in Macau, with the support of the Laboratory of Geoprocessing, linked to PRH22 - Training Program in Geology Geophysics and Information Technology Oil and Gas - Department of Geology/CCET/UFRN and the Post-Graduation in Science and Engineering Oil/PPGCEP/UFRN. Within the economic-ecological context, this paper assesses the importance of mangrove ecosystem in the region of Macau and its surroundings as well as in the following investigative exploration of potential areas for projects involving reforestation and / or Environmental Restoration. At first it was confirmed the ecological potential of mangrove forests, with primary functions: (i) protection and stabilization of the shoreline, (ii) nursery of marine life, and (iii) source of organic matter to aquatic ecosystems, (iv) refuge of species, among others. In the second phase, using Landsat imagery and techniques of Digital Image Processing (DIP), I came across about 18,000 acres of land that can be worked on environmental projects, being inserted in the rules signed the Kyoto Protocol to the market carbon. The results also revealed a total area of 14,723.75 hectares of activity of shrimp production and salting that can be harnessed for the social, economic and environmental potential of the region, considering that over 60% of this area, ie, 8,800 acres, may be used in the planting of the genus Avicennia considered by the literature that the species best sequesters atmospheric carbon, reaching a mean value of 59.79 tons / ha of mangrove

Adsorção de cobre e cromo utilizando fibra de sisal visando o tratamento da água produzida pela indústria petrolífera

Currently, the oil industry is the biggest cause of environmental pollution. The objective was to reduce the concentration of copper and chromium in the water produced by the oil industry. It was used as adsorbent natural sisal fiber Agave sp treated with nitric acid and sodium hydroxide. All vegetable fibers have physical and morphological properties that enablies the adsorption of pollutants. The basic composition of sisal is cellulose, hemicellulose and lignin. The features are typically found in the characterization of vegetable fibers, except the surface area that was practically zero. In the first stage of adsorption, it was evaluated the effect of temperature and time skeeking to optimize the execution of the factorial design. The results showed that the most feasible fiber was the one treated with acid in five hours (30°C). The second phase was a factorial design, using acid and five hours, this time was it determined in the first phase. The tests were conducted following the experimental design and the results were analyzed by statistical methods in order to optimize the main parameters that influence the process: pH, concentration (mol / L) and fiber mass/ metal solution volume. The volume / mass ratio factor showed significant interference in the adsorption process of chromium and copper. The results obtained after optimization showed that the highest percentages of extraction (98%) were obtained on the following operating conditions: pH: 5-6, Concentration: 100 ppm and mass/ volume: 1 gram of fiber/50mL solution. The results showed that the adsorption process was efficient to remove chromium and copper using sisal fibers, however, requiring further studies to optimize the process.

Metodologia de utilização de dados de sensoriamento remoto em zonas costeiras sob influência da indústria petrolífera

Oil spills in marine environments represent immediate environmental impacts of large magnitude. For that reason the Environmental Sensitivity to Oil Maps constitute a major instrument for planning actions of containment and cleanup. For both the Environmental Sensitivity Maps always need to be updated, to have an appropriate scale and to represent accurately the coastal areas. In this context, this thesis presents a methodology for collecting and processing remote sensing data for the purpose of updating the territorial basis of thematic maps of Environmental Sensitivity to Oil. To ensure greater applicability of the methodology, sensors with complementary characteristics, which provide their data at a low financial cost, were selected and tested. To test the methodology, an area located on the northern coast of the Northeast of Brazil was chosen. The results showed that the products of ASTER data and image hybrid sensor PALSAR + CCD and HRC + CCD, have a great potential to be used as a source of cartographic information on projects that seek to update the Environmental Sensitivity Maps of Oil

Contribuição da Geodésia ao monitoramento costeiro do Litoral Setentrional do Rio Grande do Norte, área de influência da indústria petrolífera

The general objective of this thesis has been seasonal monitoring (quarterly time scale) of coastal and estuarine areas of a section of the Northern Coast of Rio Grande do Norte, Brazil, environmentally sensitive and with intense sediment erosion in the oil activities to underpin the implementation of projects for containment of erosion and mitigate the impacts of coastal dynamics. In order to achieve the general objective, the work was done systematically in three stages which consisted the specific objectives. The first stage was the implementation of geodetic reference infrastructure for carrying out the geodetic survey of the study area. This process included the implementation of RGLS (Northern Coast of the RN GPS Network), consisting of stations with geodetic coordinates and orthometric heights of precision; positioning of Benchmarks and evaluation of the gravimetric geoid available, for use in GPS altimetry of precision; and development of software for GPS altimetry of precision. The second stage was the development and improvement of methodologies for collection, processing, representation, integration and analysis of CoastLine (CL) and Digital Elevation Models (DEM) obtained by geodetic positioning techniques. As part of this stage have been made since, the choice of equipment and positioning methods to be used, depending on the required precision and structure implanted, and the definition of the LC indicator and of the geodesic references best suited, to coastal monitoring of precision. The third step was the seasonal geodesic monitoring of the study area. It was defined the execution times of the geodetic surveys by analyzing the pattern of sediment dynamics of the study area; the performing of surveys in order to calculate and locate areas and volumes of erosion and accretion (sandy and volumetric sedimentary balance) occurred on CL and on the beaches and islands surfaces throughout the year, and study of correlations between the measured variations (in area and volume) between each survey and the action of the coastal dynamic agents. The results allowed an integrated study of spatial and temporal interrelationships of the causes and consequences of intensive coastal processes operating in the area, especially to the measurement of variability of erosion, transport, balance and supply sedimentary over the annual cycle of construction and destruction of beaches. In the analysis of the results, it was possible to identify the causes and consequences of severe coastal erosion occurred on beaches exposed, to analyze the recovery of beaches and the accretion occurring in tidal inlets and estuaries. From the optics of seasonal variations in the CL, human interventions to erosion contention have been proposed with the aim of restoring the previous situation of the beaches in the process of erosion.

Monitoramento da morfologia costeira em setores da bacia potiguar sob influência da indústria petrolífera utilizando geodésia de alta precisão e laser escâner terrestre

The objective of this Doctoral Thesis was monitoring, in trimestral scale, the coastal morphology of the Northeastern coast sections of Rio Grande do Norte State, in Brazil, which is an area of Potiguar Basin influenced by the oil industry activities. The studied sections compose coastal areas with intense sedimentary erosion and high environmental sensitivity to the oil spill. In order to achieve the general objective of this study, the work has been systematized in four steps. The first one refers to the evaluation of the geomorphological data acquisition methodologies used on Digital Elevation Model (DEM) of sandy beaches. The data has been obtained from Soledade beach, located on the Northeastern coast of Rio Grande Norte. The second step has been centered on the increasing of the reference geodetic infrastructure to accomplish the geodetic survey of the studied area by implanting a station in Corta Cachorro Barrier Island and by conducting monitoring geodetic surveys to understand the beach system based on the Coastline (CL) and on DEM multitemporal analysis. The third phase has been related to the usage of the methodology developed by Santos; Amaro (2011) and Santos et al. (2012) for the surveying, processing, representation, integration and analysis of Coastlines from sandy coast, which have been obtained through geodetic techniques of positioning, morphological change analysis and sediment transport. The fourth stage represents the innovation of surveys in coastal environment by using the Terrestrial Laser Scanning (TLS), based on Light Detection and Ranging (LiDAR), to evaluate a highly eroded section on Soledade beach where the oil industry structures are located. The evaluation has been achieved through high-precision DEM and accuracy during the modeling of the coast morphology changes. The result analysis of the integrated study about the spatial and temporal interrelations of the intense coastal processes in areas of building cycles and destruction of beaches has allowed identifying the causes and consequences of the intense coastal erosion in exposed beach sections and in barrier islands

A indústria petrolífera nacional e potiguar: uma análise a partir da tecnologia em E&P

O trabalho analisa a Indústria Petrolífera em três ambientes de atuação, mundial, nacional e estadual, a partir da observação de sete variáveis, a saber: caráter do petróleo; risco; economia de escala; integração; barreiras; tecnologia e ambiente. O estudo busca perceber as interações e os transbordamentos das variáveis selecionadas em cada um dos ambientes citados, em razão os aspectos econômicos e institucionais presentes nesta atividade, cujos resultados atingem diversos setores da economia e da sociedade como um todo e balizam o próprio processo de inovação da mesma. O estudo está alicerçado no arcabouço teórico neoschumpeteriano acerca dos aspectos voltados para concorrência e inovação, além da questão institucional, e se apóia em dados da Agência Nacional do Petróleo (A.N.P.), Ministério de Minas e Energia (MME), Movimento de Combate à Corrupção Eleitoral / Tribunal Superior Eleitoral (MCCE/TSE), Organization of the Petroleum Exporting Countries (OPEC), International Energy Agency (IAE), Institut Français Pétrole (IFP), United Nations Development Programme (UNDP). Avalia-se que em termos de caracterização da indústria petrolífera nos três ambientes considerados (mundial, nacional e local), há certa similitude no que se refere ao comportamento destas variáveis, com pequenas modificações suscitadas por fatores como grau de desenvolvimento e complexidade da atividade; resultado do ambiente concorrencial e inovativo; e, pelas influências institucionais acerca de atividades e grau de inserção das mesmas no ambiente socioeconômico onde estão localizadas a atividade produtiva e o seu entorno

Análise da evolução costeira do litoral setentrional do estado do rio grande do norte, região sob influência da indústria petrolífera

The northern coast of Rio Grande do Norte State is characterized by strong changes in coastal morphology, caused by various geological and climatic factors. In this region are installed the main socio-economic activities of the State, highlighting the oil industry, which exerts much of its activities in the coastal area studied. Erosion is a constant problem in this region because it affects the entire local populace to the destruction of houses and trade, rendering tourism, affecting the livelihood activities and industrial activities. The greatest risk is related to environmental damage that can be caused by the oil spill in this region. To understand what determines the changes in coastal morphology this Doctoral Thesis is proposed to identify the factors at local, regional and even global corroborate coastal dynamics to this coast in question. For this study, used several different products and tools for interpreting the conditions of the erosive effect that dominates the whole northern coast of the State, in an attempt to quantify and describe the causes and effects that affect the entire coastal zone monitored. The development of activities is built into the projects Rede 05 PETROMAR (CTPETRO-FINEP/PETROBRAS/CNPq), PETRORISCO, HIDROSEMA, PETROMAR e Rede 05/04 POTMAR (FNDCT/CTPETROFINEP/ CNPq), in the activities of multidisciplinary and inter-features in issues involving environmental monitoring and oil activity

Aplicação de sensoriamento remoto e sistema de informação geográfica na determinação da vulnerabilidade natural e ambeintal do Município de Guamaré(RN): simulação de risco às atividades da indústria petrolífera

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Substituição de importações e as origens da indústria petrolífera no Brasil

The aim of this article is to introduce the context when was created the Brazilian oil industry during the period known as “process of substitution of importation”, under influence of the 1930´s Liberal Revolution. The absence of national private capital, ally to disinterest of multinationals oil companies for developing this sector, particularly during the 1930´s, forced Brazilian State to structuralize a system to regulate and to stimulate oil production from a new entity: the National Oil Council, which takes for itself the task to building the Brazilian oil industry during the period 1938-1953.