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

Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

Espaços especiais em Natal (moradia e meio ambiente): um necessário diálogo entre direitos e espaços na perspectiva de proteção aos direitos fundamentais na cidade contemporânea

Some protected special spaces on behalf of fundamental rights to the environment and the housing at the city of Natal are fragile by facing actions and attempts to suppress and changing (or omission in the implementation) of standards in furtherance of those rights at the local level, which seems to reflect a situation that goes beyond the context of the city. Based on integrated approach of the housing rights and the environment and its protection of special spaces on the field of fundamental rights, the thesis seeks to understand the weaknesses that affect the legal state duty under the realization/implementation of fundamental rights to the environment and housing in cities, focusing on the issues of flexibility of the founding legislation of special spaces to the detriment of the attributes they protected and the lack of implementation of the legal system that allows their effectiveness. So, it looks initially to understand the environment and housing rights and their special protected areas in the brazilian legal system, looking forward the evolution of its legal protection, as well as the weaknesses that emerge in the field of their effectiveness. Analyzing the trajectory of the environment and housing rights and their special protected areas in Natal, considering its standards, attributes, protection indicators, weaknesses and negative evidence within its legal protections and their enforcement by state entity, this thesis proposes to verify the existence of forms to confronting the weaknesses founded in the maintenance of legal protection and its implementation. At this point it discusses the legal basis and safeguard instruments of protection, especially within the juridical field, as part of a (re)discussion about issues of legislative and administrative discretion in the face of objective legal state duty to realization/implementation of fundamental rights in the urban space. With all these issues together the thesis does not ignore the scenario where the dividing line between public and private (economic) are becoming ever more tenuous in the field of state action and where the city stands as a special commodity to the reproduction of real estate, according to the interests of capitalist logic

Análise comparativa entre as propriedades do gesso obtido de rejeito da produção de sal e gesso comerciais

The environmental impacts, caused by the solid residues generation, are an often quoted concern nowadays. Some of these residues, which are originated from different human activities, can be fully reused, reducing the effects of the poor waste management on the environment. During the salt production process, the first formed crystals are discarded as industrial waste. This is mainly made of gypsum that is a calcium sulfate dihydrate (CaSO4.2H2O). The gypsum in question may go through a calcination process due to the plaster (CaSO4.0,5H2O) production and then the application on the cement industry. Considering the necessity of development and application for these industrial wastes, this paper aims to analyze the plaster, called Salgesso, from the gypsum that was generated during the salt production, and its use viability on the civil construction industry in order to create environmental and economical benefits. For characterization, the following experiments were performed: X-ray Fluorescence (XRF), X-ray Diffraction (XRD), thermal analysis (TG/DTG) and Scanning Electron Microscopy (SEM) with EDS. The following tests were also performed to obtain the mechanical characteristics: Thinness Modulus, Unit Mass, Setting Time and Compressive Resistance. Three commercial plasters used on civil construction were taken as references. All of these tests were performed according to the current standards. It was noticed that although there were some conflicting findings between the salt and commercial plasters in all of the studied properties, the Salgesso has its values within the standard limits. However, there is the possibility to improve them by doing a more effective calcination process. Three commercial plasters, used in construction, were used as reference material. All tests were performed according to standards in force. It was observed that although some tests present conflicting findings between the salt and gypsum plasters commercial properties in all of the studied Salgesso have values within the limits imposed by the standard, but can be improved simply by calcination process more effective

Cultura, Comunicação e cidadania: o caso do Centro Cultural do Banco do Brasil de São Paulo

O artigo analisa as atuais políticas culturais e analisa empiricamente as ações da unidade paulistana do Centro Cultural Banco do Brasil (CCBB). O objetivo é interpretar como esta instituição opera o fomento à cultura no contexto da normatização cultural no Brasil. A articulação institucional entre Banco do Brasil e seu Centro Cultural enseja algumas particularidades no campo da difusão cultural, pois o status institucional do CCBB condiciona de maneira decisiva as formas como transcorrem as relações com produtores culturais, público consumidor e com seu respectivo mantenedor. Trata-se de estudo baseado em pesquisa bibliográfica, levantamento de campo e na abordagem dialética de análise. Conclui-se que, ao consentir um laissez-faire cultural, o Estado admite que o mercado imponha sua lógica à cultura, de modo que o objeto empírico pode ser caracterizado como um exemplo dessa dinâmica.

O erotismo mítico da ninfeta

This dissertation establishes a viewpoint in the Social Cience Field of the Nymphs image in the romanesque construction of the twentieth century based in modern archaeology. Our literary corpus is constitututed by the book of the russian author callled Wladimir Nabokov entlited Lolita and the book Presença de Anita, from a brazilian author called Mario Donato. Both works had a singular repercussion involving an erotic conception wich was faced as pornographic and baffling. We appeal to Georges Bataille‟s and Foucault‟s discussion in order to observe it through an erotic viewpoint from an inner experience not submitted to normalizations. Such experiences provoke a feeling of something unknown and it reflects wild singularities proposed by Foucault and related with many misunderstanding things presented in institutions and cultures. Furthemore Bataille‟s conception about erotism will give us conditions to analyze nymphs‟ bodies in order to see themselves from their main characteristics, such as seduction and tempting and maligning forces. We still aim to focus the paradigm of mankind and nature in the direction presented by Edgar Morin. He analyzes some feelings that nymphs provoke and their relation between men and death. In adittion, we present in this issue some questions between culture and biology, focusing on the initial period of larva (wich means the beggining), bringing up what is ready to be born, a mythical and significant body shown in the media. Lolita in the cinema and A Presença de Anita in the TV was disturbing in society and it projected the possibility of a syntaxes of desire. It can has a symbolic purpose or it can be a kind of social and cultural phenomenon, wich is an object of representation. Our purpose is to immersion/emerge in the Nimphs‟s body with adventure and its risks at the same time in wich we are crossing frontiers