Análise das condicionantes para a escolha do tipo societário: sociedades por ações de capital fechado e sociedades limitadas

O presente trabalho dedica-se a analisar as peculiaridades dos tipos societários das sociedades anônimas de capital fechado e das sociedades limitadas, verificando as distinções relevantes entre cada tipo. Com isso, espera-se contribuir para o entendimento de cada tipo em uma análise comparativa, fornecendo subsídios para uma escolha do tipo societário mais apropriado para cada caso. A análise realizada passa por diversas peculiaridades inerentes a cada tipo, bem como por casos em que institutos típicos de um dos tipos possam ser importados ao outro tipo societário. Não há uma análise qualitativa a respeito de cada tipo, tampouco qualquer recomendação a respeito. Em linhas gerais, verifica-se que as sociedades limitadas possuem uma estrutura mais simples do que a das sociedades por ações, embora haja hipóteses em que os mecanismos típicos das sociedades anônimas tenham maior agilidade em relação à sociedade limitada. Com isso, para cada situação específica, um ou outro tipo pode se configurar como o mais adequado. Este trabalho pretende fornecer elementos que permitam identificar com clareza a adequação do tipo mais indicado ao caso concreto.

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

Benefícios e dificuldades na adoção de um sistema de gestão da qualidade no Rio Grande do Norte

Taking competitive advantage or satisfy the client are the reasons why companies have been implementing a Quality Management System (QMS). It brings benefits such as the improvement in the processes, products and services; an enhancement in the image of the company (marketing) and satisfaction of the clients. As a whole, this paper aims to evaluate the results obtained from the implementation of the QMS in the certified companies in the ISO 9001 standard, contained in the database of INMETRO, of the Rio Grande do Norte State (RN). In order to achieve the goals, a bibliographical research about the theme quality management system was made and, subsequently a survey was made with the managers of the certified companies in RN, using the online questionnaire. Out of 27 companies that have the certificate in Rio Grande do Norte, 21 responded the data collection instrument. The data analysis was made through techniques of descriptive and multivariate statistics: cluster analysis. The research instrument used contained 20 questions that address the main theme of this dissertation. Using the cluster analysis, four groupings that possessed similarities concerning the survey answers were found. This analysis allowed us to conclude that the QMS boosts significant improvements in the organizations, such as: quality in the reputation of the company and sales increase. On the other hand, it allowed us to identify as main difficulties: the dissemination of the quality culture, lack of commitment of the whole organization and the resistance of the workers

Modelagem de equações estruturais na análise de dados de serviços em comunicações móveis

In recent decades, changes have been occurring in the telecommunications industry, allied to competition driven by the policies of privatization and concessions, have fomented the world market irrefutably causing the emergence of a new reality. The reflections in Brazil have become evident due to the appearance of significant growth rates, getting in 2012 to provide a net operating income of 128 billion dollars, placing the country among the five major powers in the world in mobile communications. In this context, an issue of increasing importance to the financial health of companies is their ability to retain their customers, as well as turn them into loyal customers. The appearance of infidelity from customer operators has been generating monthly rates shutdowns about two to four percent per month accounting for business management one of its biggest challenges, since capturing a new customer has meant an expenditure greater than five times to retention. For this purpose, models have been developed by means of structural equation modeling to identify the relationships between the various determinants of customer loyalty in the context of services. The original contribution of this thesis is to develop a model for loyalty from the identification of relationships between determinants of satisfaction (latent variables) and the inclusion of attributes that determine the perceptions of service quality for the mobile communications industry, such as quality, satisfaction, value, trust, expectation and loyalty. It is a qualitative research which will be conducted with customers of operators through simple random sampling technique, using structured questionnaires. As a result, the proposed model and statistical evaluations should enable operators to conclude that customer loyalty is directly influenced by technical and operational quality of the services offered, as well as provide a satisfaction index for the mobile communication segment

Desenvolvimento de um middleware para comunicação via web services e sua aplicação em sistemas de aquisição de dados industriais

The control of industrial processes has become increasingly complex due to variety of factory devices, quality requirement and market competition. Such complexity requires a large amount of data to be treated by the three levels of process control: field devices, control systems and management softwares. To use data effectively in each one of these levels is extremely important to industry. Many of today s industrial computer systems consist of distributed software systems written in a wide variety of programming languages and developed for specific platforms, so, even more companies apply a significant investment to maintain or even re-write their systems for different platforms. Furthermore, it is rare that a software system works in complete isolation. In industrial automation is common that, software had to interact with other systems on different machines and even written in different languages. Thus, interoperability is not just a long-term challenge, but also a current context requirement of industrial software production. This work aims to propose a middleware solution for communication over web service and presents an user case applying the solution developed to an integrated system for industrial data capture , allowing such data to be available simplified and platformindependent across the network

Impacto do abastecimento irregular de água nos altos índices de dengue

Dengue fever is an infectious disease that causes thousands of deaths each year in Brazil and other tropical countries. This work demonstrates that the irregularity in the supply of water by public water supply systems is a major factor that contributes to the proliferation of breeding sites of the mosquito that transmits dengue, due to the impossibility of removing water storage tanks. 31 points in the water supply network in thirteen districts of Natal, Brazil, were monitored by the installation of pressure gauges type Datalogger. The data about pressure showed deficiency in water supplies in many neighborhoods, forcing residents to accumulate water in tanks at ground level. In addition, It was observed that in neighborhoods with regular water supply, Infestation Index per type of container (ITR) of type A2 (Deposit ground level) was 0.00% and where there were failures in the supply of water , the ITR was high (above 50%). We believe that policies to combat dengue in Brazil should be reassessed so that more resources can be directed to the improvement of water supply systems and supply companies should be blamed for the problem too

Relationship between green management and environmental training in companies located in Brazil: A theoretical framework and case studies

The main objective of this study is to understand the relationship between green management and environmental training in Brazilian companies, underscoring how this relationship takes place and its most important factors. For such, 9 case studies were conducted at large ISO 14001 certified companies, leaders in their market segments. Several interviews were conducted for each case, documents were collected and visits were made for direct observation. The main contributions and results of this study were: (a) a proposal for a theoretical framework relating the evolutionary stages of green management and the characteristics of environmental training; (b) it was ascertained, as per the proposed theoretical framework, that organizational culture and teamwork, top management support and more technical green management practices are the factors that seem to connect and convert environmental training into more proactive green management, especially for companies in the proactive green management stage; (c) the identification of the co-evolution between the companies' stage of green management and their environmental training level, which is the identified relationship mechanism between environmental training and green management. In other words, the higher the level of adoption of activities recommended for green management, the more evolved the green management practiced at the companies tends to be; and (d) identification that the proposed theoretical framework tends to be useful, mainly because it can explain the relationship between green management and environmental training at the company in the proactive stage. (C) 2012 Elsevier B.V. All rights reserved.

Environmental management system and human resource practices: is there a link between them in four Brazilian companies?

The aim of this article is to analyze the theoretical model proposed by [Jabbour CJC, Santos FCA. Relationships between human resource dimensions and environmental management in companies: proposal of a model. Journal of Cleaner Production 2008;16(1):5 1-8.] based on the data collected in four Brazilian companies. This model investigates how the phases of the environmental management system can be linked to human resource practices in order to attain continuous improvement of a company's environmental performance. Our aim is to contribute to a field, which has little empirical evidence. Although the interaction between the phases of the environmental management system and human resource practices is recommended by the specialized literature [Daily BE Huang S. Achieving sustainability through attention to human resource factors in environmental management. International Journal of Operations and Production Management 2001:21(12):1539-52.], the results indicate that most of the theoretical assumptions could not be confirmed in these Brazilian companies. (C) 2008 Elsevier Ltd. All rights reserved.

In the eye of the storm: exploring the introduction of environmental issues in the production function in Brazilian companies

This article aims to analyse the introduction of environmental issues in the context of the production function, which has been referred to as the organisational area to lead corporate environmental management. With that purpose, the theoretical references for corporate environmental management and the necessary alterations in production function have been organised to include environmental aspects, especially in terms of product and process development, quality management, and logistics. Considering that this research field still lacks empirical evidence for Brazilian companies, four case studies were conducted using companies located in the country. The environmental management maturity level of those companies tends to follow the rate with which the environmental issue is introduced in production sub-areas, especially in the product development process. However, in most cases we found that the companies had difficulties in structuring the insertion of the environmental dimension in logistics. The final notes point out the distance observed between what is recommended by international literature and the reality of Brazilian companies in the challenge of making the production function environmentally friendly.

Are supplier selection criteria going green? Case studies of companies in Brazil

Purpose - The purpose of this paper is to verify if Brazilian companies are adopting environmental requirements in the supplier selection process. Further, this paper intends to analyze whether there is a relation between the level of environmental management maturity and the inclusion of environmental criteria in the companies' selection of suppliers.Design/methodology/approach - A review of mainstream literature on environmental management, traditional criteria in the supplier selection process and the incorporation of environmental requirements in this context. The empirical study's strategy is based on five Brazilian case studies with industrial companies. Face-to-face interviews and informal conversations are to be held, explanations made by e-mail with representatives from the purchasing, environmental management, logistics and other areas, and observation and the collection of company documents are also employed.Findings - Based on the cases, it is concluded that companies still use traditional criteria to select suppliers, such as quality and cost, and do not adopt environmental requirements in the supplier selection process in a uniform manner. Evidence found shows that the level of environmental management maturity influences the depth with which companies adopt environmental criteria when selecting suppliers. Thus, a company with more advanced environmental management adopts more formal procedures for selecting environmentally appropriate suppliers than others.Originality/value - This is the first known study to verify if Brazilian companies are adopting environmental requirements in the supplier selection process.

Best practices for the implantation of ISO 14001 norms: a study of change management in two industrial companies in the Midwest region of the state of São Paulo - Brazil

Among the difficulties found in the implementation of ISO 14001 systems, resistance to change can always be found. It is mainly a consequence of the hurry to change, loss of focus, concentration of decision making at the level of top management, arbitrary imposition of objectives and results, faulty communication, and the absence of motivational and financial incentive for change.Therefore, the main objective of this paper is to present best practices with respect to the management of organizational change due to the implementation of ISO 14001 norms in two industrial companies in the Midwest region of the State of São Paulo - Brazil. (C) 2008 Elsevier Ltd. All rights reserved.

Evaluation of neighborhood impacts caused by companies of the high-tech industrial cluster of São Carlos, SP, Brazil

The purpose of this study was to develop a methodology for evaluating neighborhood impacts using a Geographic Information System (GIS) and to apply the procedures to the companies of the High-Technology Industrial Cluster of São Carlos. To this end, an evaluation was made of the neighborhood impacts on the physical environment, urban components, quality of life, and urban infrastructure using impact matrices, and the impacts were assigned scores according to type, order, magnitude and duration. Fifty one companies were examined based on data provided by the companies themselves and on field surveys. The impacts are represented spatially in proportional symbols maps, based on the spatial distribution of the companies in the urban area of the city of São Carlos and the areas of influence of each company. The application of the proposed methodology served to validate it and indicated that the neighborhood impacts caused by the companies of this study are related to each company's type of activity, its size, and its occupation of the area. © 2008 Journal of Urban and Environmental Engineering (JUEE). All rights reserved.