A saída : uma análise da deslistagem na Bovespa

Por meio da determinação das características que diferenciam empresas brasileiras listadas em bolsa a solicitarem a sua desalistagem e empresas brasileiras listadas que mantêm a sua condição de companhia aberta, o estudo explora, de forma preliminar, as motivações que levam companhias a fecharem o capital. Há evidências de que companhias cujo crescimento é pequeno, as ações são ilíquidas e possuem baixo percentual de ações em circulação (freefloat) apresentam maior probabilidade de fechar o capital. Esses resultados são consistentes com a noção de que a desalistagem ocorre quando a companhia não tem perspectivas de se beneficiar das vantagens em ser empresa de capital aberto, isto é, não necessita do mercado como fonte de financiamento, uma vez que não há crescimento; seus acionistas originais não atingiram a liquidez patrimonial, já que o free-float é baixo; e devido à iliquidez das suas ações, possivelmente os custos da seleção adversa devem ser elevados.

EPC: economia de baixo carbono na prática: casos empresariais (parte I, 2 e 3)

EPC: engajamento das empresas na economia de baixo carbono - Parte I No ano em que a Plataforma Empresas pelo Clima (EPC), do Centro de Estudos em Sustentabilidade da FGV-EAESP completa 4 anos, conversamos com seus participantes para identificar iniciativas realizadas pelas grandes empresas brasileiras em prol de uma economia de baixo carbono.No primeiro vídeo, Juliana Limonta, Gerente de Sustentabilidade da Vivo, fala acerca do projeto desenvolvido pela companhia envolvendo soluções inteligentes para transportes; Cintia Turella, Gerente de Infraestrutura Patrimonial do Itaú Unibanco, apresenta o projeto sobre novas políticas corporativas para redução das emissões que envolve o sistema de transporte de colaboradores entre os pólos do Banco; João Teixeira, Analista sênior de Sustentabilidade da Natura, fala sobre o projeto de engajamento da cadeia de valor da empresa chamado "Strategic Outsourcing TBL" e, por fim, Alexandre Di Cierro, Gerente Executivo de Sustentabilidade da Suzano - Papel e Celulose fala sobre a iniciativa da empresa de adotar a pegada de carbono em seus produtos. Neste segundo vídeo, Daniel Fernandes, Especialista em Engenharia do Grupo Abril fala sobre inovação do processo produtivo e o Programa Abril Carbono Neutro. Em inovação de produto, Jorge Soto, Diretor de Desenvolvimento Sustentável da Braskem, discorre sobre o Polietileno Verde; Leonel Ramirez, Presidente e CEO da GE Iluminação América Latina, esclarece o projeto da Companhia que propõe parcerias com diversos municípios para adoção de LED em vias públicas. Sobre o engajamento de colaboradores, Frederico Cintra, Especialista de Negócios Sustentáveis do HSBC, apresenta o Programa HSBC Climate Partneship. Ainda nesta peça, sobre adaptação em Riscos Climáticos, Sônia Hermisdorff, Gerente de Meio Ambiente, Projetos Corporativos e Gestão de Programas Ambientais, fala sobre o projeto da AES Brasil de nome "Plano Verão 2011\ 2012" e Vitor Gardiman, Gestor Executivo de Desenvolvimento Tecnológico da EDP apresenta o projeto "Adaptação e Gestão de Riscos Climáticos". No terceiro vídeo da série, a Coordenadora de Responsabilidade Socioambiental do Bradesco, Giuliana Arruda Presiozi, apresenta o Projeto de Gestão de Ecoeficiência adotado pelo Banco Bradesco. Laila Caires Saad, Coordenadora de Responsabilidade Social da Ticket, fala acerca do engajamento de colaboradores através de iniciativas que abarcam o projeto "Gestão Integrada de Emissões de GEE". Ainda sobre o mesmo tema Raquel Ogando, Gerente de Comunicação e Responsabilidade Social da Santos Brasil, fala acerca do Projeto Carbono.Ainda no mesmo vídeo, Leticia Monteiro, Coordenadora do Comitê de Sustentabilidade da Monsanto fala do Projeto Revitamon e Amanda Kardosh, Gerente de Relacionamento em Sustentabilidade da Eco Frotas, fala sobre a Campanha Condução Consciente

Fragilidades dos mecanismos de controle das organizações sociais de saúde no município do Rio de Janeiro

Nosso problema de pesquisa neste trabalho é a avaliação do funcionamento dos principais mecanismos de controle das organizações sociais de saúde, no caso específico do Município do Rio de Janeiro. As reiteradas denúncias de irregularidades e ilegalidades pelo Tribunal de Contas do Município do Rio de Janeiro e pelo Ministério Público do Estado do Rio de Janeiro levantaram dúvidas acerca da adequação dos processos de monitoramento, fiscalização e controle dessas entidades. Disto decorre nosso objetivo central de pesquisa, que é identificar as fragilidades do novo modelo de gestão por organizações sociais de saúde, no caso da cidade do Rio de Janeiro. Para isso, foram analisados: o arcabouço jurídico-normativo do modelo local, a partir de análise comparativa da legislação municipal que regulamenta seu funcionamento (Lei 5.026/09) e sua contraparte federal (Lei 9.637/98); indicadores de saúde que mensurassem o desempenho das OSS; todas as inspeções realizadas pelo TCM-RJ até o fim de 2015; e o conjunto de recomendações enviado pelo MP-ERJ para a Prefeitura após deflagração da Operação Ilha Fiscal, que acarretou a desqualificação da OS BIOTECH e a prisão de seus dirigentes, acusados de desviar mais de R$48 milhões em recursos públicos. Ao final, constatouse que as fragilidades da legislação municipal e dos decretos executivos que regulamentam a atuação das OSS no MRJ não permitem o exercício efetivo do comando da parceria, em afronta, portanto, ao dispositivo constitucional que determina que a atuação de entidades privadas no âmbito do SUS pode se dar apenas de modo complementar. Ademais, verificou-se total inadequação da estrutura de controle pela Prefeitura, cuja principal consequência foi tornar o modelo de reforma gerencialista em um modelo que incentiva o comportamento patrimonialista no âmbito da saúde pública, uma vez que o controle de meios é absolutamente negligenciado.

Estratégias de Competitividade Industrial em Empresas Cooperativas: O caso COMTERN

CAMPOS,Maria da Luz Góis; ANEZ,Miguel Eduar- do Moreno; CARÍCIO,Marcelo Rique. Estratégias de Competitividade Industrial em Empresas Cooperativas:O caso COMTERN. In:ENCONTRO NACIONAL DE ENGENHARIA DE PRODUÇÃO, 23, 2003, Minas Gerais. Anais...Ouro Petro: ADEPRO, 2003. p. 1-8.

Percepção ambiental do patrimônio cultural: estudo de caso na Cidade Alta e Ribeira em Natal-RN

Contemporary studies have shown that the evolution of the heritage concepts is accompanied by an affirmation of the importance of social participation in recognizing heritage values and in managing cultural assets. We used the Brazilian context to emphasize the challenges for democratizing this process. This problematic is discussed based on the cases of Cidade Altaand Ribeira, neighborhoods that date from the formation of Natal-RNand have cultural assets recognized by levels of government. The study builds elements to answer the research question: what meanings and representations does the culturalheritage in the case study have for its users? The research method analyzes the representations and the meanings of the neighborhoods, firstly is based on historiographical studies, memories records of the city and on the process of heritage management. Secondly, it isbased on the field research, it is structured in environmental perception studies (areas of Environmental Psychology, Architecture and Urbanism) and has been applied with users with different bonds with the studied environment (residents, workers and visitors). The data were obtained with the multi-method which included direct observation, questionnaire survey and mentalmaps (that replicate Kevin Lynch). The analysis of result verified the research hypothesis, emphasizing aspects of the relationship between users and cultural heritage relevant to strengthening collective memory, local identity, contributing to heritage management. Among the results, the socio-environmental image obtained which emphasized a "cultural axis" linkingboth studied neighborhoods and confirms the influences of elements rein the memories records of the city and in the area s management. Identified aspects to strengthen the relationship between the users and cultural assets, such as the presence of placeswith affective ties to certain groups, as well as the need to fight off negative images (of degradation and insecurity) associated to the site and also expand the participation of the population, including residents, in policies and cultural activities. After all, recognition of value and the involvement of societycultural assets have the potential of contribute to integrate city development with heritage conservation

A envergadura constitucional da posse qualificada na desapropriação privada

The constitutionalisation of private relations is the central theme of this work. Approached him overcome the dichotomy between public and private, through functionalization to the constitutionalization of civil law. Research on the effectiveness of horizontal rights. Constitutional under the lens, we analyzed the tense relationship between possession and ownership desfuncionalizada functionalized. We realize that having qualified and gained autonomy, and mechanism of access to goods, in view of the status sheet minimum, and of accomplishment, materializing human dignity. Then, we investigated the expropriation of private ownership qualified as legislative intervention that ensures the enforcement of fundamental rights through the state-court. We face the legal, the constitutionality and the burden of this institute. Also operability that it gives the judge, the process of exercise, the object, issues related to the burden and assessment of damages, as well as the nature, timing and costs of transferring property. At the end, we point to the scarcity palace, as well as the need to repair lege ferenda. The methodological approach has been championed by legal dogmatics in its analytical aspect, as we explore concepts and correlate with our planning. In empirical connotation, we evaluated the normativity and applicability of our law courts. For the ultimate in normative vision, answers to the problems faced and perform the necessary propositions, based on the results from the conceptual and empirical analysis

Argamassas do grupo escolar Augusto Severo/RN: caracterização e incidência de manifestações patológicas

The search for cultural heritage preservation should be a constant, in order to minimize the lost of historical and cultural identity of a country. As part of this cultural heritage, highlights the importance of historical buildings. For the principles of restoration are met its important to know the state of conservation and the existing materials. Given the above, this work aims to study the pathological manifestations of the mortar coating from the Grupo Escolar Augusto Severo. For this, was conducted historical survey of the building, on-site visits with visual observation, collecting samples of mortar coating and characterization through visual and laboratory analysis, XRF, XRD, TG/DTG, OM and SEM-EDS. From the observations, pathological manifestations were found as: cracks, detachment of the coating, dirt, use of inappropriate material basis of cement, efflorescence, mold and mildew and also incompatible material base of cement. It was found that the pathological manifestations were intensified due to lack of coverage in some spots and especially the abandonment of the building, that many years does not have restoration or any other type of preventive and corrective maintenance. The results of laboratory tests indicated that the mortars studied are based on lime, with calcitic nature, and siliceous aggregate, with the presence of clay in two samples. From the samples collected, two are composed of lime, sand and clay and two by lime and sand. In this regard, it is important to conduct periodic inspections and maintenance, as well as carrying out restoration with use of material compatible with the original

Proposta de um sistema de segurança eletrônica predial

This work presents a suggestion of a security system of land automation having as objective main the creation of a system capable from easy method, supervise the installations of a building with the goal to preserver security personal and patrimonial necessities, aim at portability low cost and use easiness. Was designed an alarms central and access controller that has digital and analogical inputs for sensors and outputs for buzzer, telephonic dialing and electronic lock. The system is supervised by software that makes solicitations of information to the alarms central through the one computer's serial port (RS-232). The supervisory software was developed in platform LabVIEW with displays the received data on a graphical interface informing the sensors' current states distributed in the building and system events as alarns occurrences. This system also can be viewed through the Internet for people registered by the land security's system administrator

Mulher não vale nem um real : patriarcado nas letras das músicas de forró

Patriarchy is a dominating system that establishes male power in social relations as the social-ideological system and the structuring element of several ways of men‟s domination on gender social relations, on organization of social life, on private relations, and on political decision spaces. In this study we enlarge our reflection about patriarchy from the analysis of Forró lyrics, more specifically the variation known as stylized. Of late decades, it is a kind of music that has been receiving a large acceptance all over the national territory, making use of everyday expressions that propagate and make apology to many forms of discrimination, oppression and violence against women. We emphasize that over this study 14 Forró lyrics were analyzed of different styles besides stylized, like the traditional and the double meaning ones. However, we dwelled on the content analysis, particularly in three Stylized Forró lyrics, they are: Tapa na Cara (2008) by Saia Rodada Band; Mulher Roleira (2004), Aviões do Forró Band; and Bomba no Cabaré (2007), Matruz com Leite Band. In order to make a critical analysis of the elements in the lyrics content, we support ourselves on the theoretic-methodological references of the dialectical materialism, a method that allowed us to get closer to the totality of the reality that includes the popular involvement of the analyzed lyrics in a qualitative way. In that sense, we hold onto the theoretic-methodological categories: gender social relations, patriarchy, violence against women, ideology and cultural industry. As from the lyrics compilation, they were arranged by theme, we classified and analyzed the content, which allowed us to comprehend the messages in the lyrics, beyond the text shows at first sight. Today, there are many mechanisms of propagation and perpetuation of patriarchal ideology. A very relevant mechanism of this phenomenon is the sexual violence. The violence against women is a form to propagate and keep sexism, which may occur in different ways, like physical, psychological, sexual, patrimonial and social. Through our study we established that the propagation of the violence against women as being something natural and banal, giving reinforcement to the asymmetric construction of gender relations that priorizes male to the detriment of female. This banalization is perhaps, one of the strongest allies of this phenomenon‟s perpetuation, that affects women all over the world from different social classes

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Balance Preliminar de las Economías de América Latina y el Caribe 2009

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Panorama Social de América Latina 1997

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