927 resultados para Purchase to pay


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Choosing properly and efficiently a supplier has been challenging practitioners and academics since 1960’s. Since then, countless studies had been performed and relevant changes in the business scenario were considered such as global sourcing, quality-orientation, just-in-time practices. It is almost consensus that quality should be the selection driver, however, some polemical findings questioned this general agreement. Therefore, one of the objectives of the study was to identify the supplier selection criteria and bring this discussion back again. Moreover, Dickson (1966) suggested existing business relationship as selection criterion, then it was reviewed the importance of business relationship for the company and noted a set of potential negative effects that could rise from it. By considering these side effects of relationship, this research aimed to investigate how the relationship could influence the supplier selection and how its harmful effects could affect the selection process. The impact of this phenomenon was investigated cross-nationally. The research strategy adopted was a controlled experiment via vignette combined with discrete choice analysis. The data collections were performed in China and Brazil. By examining the results, it could be drawn five major findings. First, when purchasers were asked to declare their supplier selection priorities, quality was stated as the most important independently of country and relationship. This result was consistent with diverse studies since 60’s. However, when purchasers were exposed to a multi-criteria trade-off situation, their actual selection priorities deviate from what they had declared. In the actual decision-making without influence of buyer-supplier relationship, Brazilian purchasers focused on price and Chinese buyers prioritized delivery then price. This observation reinforced some controversial prior studies of Verma & Pullman (1998) and Hirakubo & Kublin (1998). Second, through the introduction of the buyer-supplier relationship (operationalized via relational capital) in the supplier selection process, this research extended the existing studies and found that Brazilian buyers still focused on price. The relationship became just another criterion for supplier selection such as quality and delivery. However, from the Chinese sample, the results suggested that quality was totally discarded and the decision was majorly made through price and relationship. The third finding suggested that relational capital could legitimate the quality and sustainability of the supplier and replaces these selection criteria and made the decisional task less complex. Additionally, with the relational capital, the decision-makings were associated to few biases such as availability cognition, commitment, confirmatory and perceived biases. By analyzing the purchasers’ behavior, relational capital inducted buyers of both countries to relax in their purchasing requirements (quality, delivery and sustainability) leading to potential negative effects. In the Brazilian sample, the phenomenon of willing to pay a higher price for a lower quality offer demonstrated to be a potential counterproductive and suboptimal decision. Finally, the last finding was associated to the cultural effect on the buyers’ decisions. From the outcome, it is possible to observe that if a purchaser’s cultural background is more relation-oriented, the more he will tend to use relational capital as a decision heuristic, thus, the purchaser will be more susceptible to the potential relationship’s side effects

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O tema saúde é o centro do debate nacional e internacional acerca da necessidade de evolução das políticas públicas a serem adotadas pelos órgãos públicos. Portanto, o Estado tem obrigação de executar programas que forneçam, a todos, ações concretas voltadas ao resguardo do direito à saúde. Nessa perspectiva, o objetivo da pesquisa é avaliar as implicações dos restos a pagar na gestão da saúde pública de Mato Grosso, nos anos de 2008 a 2014. Nesse intento, a partir de pesquisa documental, bibliográfica e de campo, observou-se que o Estado está inserido em um ciclo vicioso de inscrição de restos a pagar. As despesas represadas no período mantiveram uma dinâmica de evolução, prejudicando a execução financeira dos programas prioritários da saúde mato-grossense. Segundo os dados, a realização financeira programática deixou de ser considerada ótima em 2008, com 92% de realização, para caracterizar-se como regular em 2014, com 66% de execução. Por meio do estudo de caso, identificou-se que não há como Mato Grosso obter resultados excelentes na implementação dos interesses de sua sociedade se o Estado encontra-se com a credibilidade abalada em relação aos credores, por postergar seus compromissos financeiros, sem respeitar, ou ter a capacidade de executar o orçamento aprovado, adquirindo bens e contratando serviços lançando mão de mecanismos emergenciais que elevam o custo da compra pública e potencializam o poder das empresas na execução do orçamento. Além de deteriorar a programação orçamentária e financeira, criando verdadeiros orçamentos paralelos, conclui-se que o excesso de despesas repassadas do exercício em que deveriam ocorrer para os subsequentes, prejudicou a qualidade dos serviços públicos executados na saúde do Estado, dificultando a realização deste direito fundamental, imprescindível à vida.

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No Brasil, diversos bureaux de crédito têm o papel de proporcionar a troca de informações de inadimplência dos consumidores para o mercado financeiro. Tal troca beneficia o mercado no sentido de reduzir a assimetria de informação entre tomadores de empréstimo e instituições financeiras. Recentemente as leis 15.659/15 e 10.272/15 de dois estados brasileiros passaram a proteger o consumidor no sentido de impedir inclusão de informação negativa dos mesmos em bureaux caso desconhecessem suas dívidas. O consumidor poderia apropriar-se de seus benefícios para deixar de honrar suas dívidas e consequentemente o mercado poderia sofrer uma retração no crédito. Diante disso, este trabalho propõe desenvolver uma estratégia empírica para verificar se há aumento de seleção adversa e risco moral para os estados em que a lei foi aplicada. Concluímos que o efeito tem sinal consistente com o esperado no sentido de aumento de inadimplência, mas não apresentou significância estatística.

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In field experiments with subjects living either inside or outside Brazilian slums (n=955), we show that consumers living in slums are less price sensitive, in opposition with recent price sensitivity research. Comparing slum and non-slum dwellers, we found that negatively stereotyped consumers (e.g. slum dwellers) were more likely to pay higher amounts for friendlier customer service when facing social identity threats (SITs) in marketplaces such as banks. The mechanism which makes them less price sensitive is related to the perception of how other people evaluate their social groups, and we argue that they pay more because they are seeking identity-safe commercial relationships. This work, besides extending the literature in SITs, presents a perspective for the exchange between economics and psychology on price sensitivity, showing that consumers living in slums are willing to pay more to avoid possibly social identity threating experiences.

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The present research deals with the modernization process of the Cidade da Parahyba2, between 1850 and 1924, and its relation with the cotton economy, which represented the main source of wealth accumulation for both the private and the public sectors throughout the First Republic. This study on urban history was developed by focusing on the understanding of the city s spatial formation, and despite its emphasis on the economic aspects involved, other factors that also contribute to the development of the social life were not put aside. The modernization process of the Cidade da Parahyba was also analyzed during the period established for the study according to a chronological and thematic approach that established comparisons with the financial situation of the State, whenever this was necessary, with special attention to the contribution of the cotton economy to the State´s revenues. It was possible to detect a lack of financial help and loans from the federal and municipal administrations for finishing several public works already underway in the capital, since the federal funds allocated to the State of Parahyba do Norte were rather employed in emergency works against droughts and in agricultural development. One can then conclude that the financial resources required for the urban interventions were withdrawn from the State s treasury itself, resources that were collected mainly from activities such as cotton exportation and cotton trading. Another factor shows the interdependence between the urban remodeling and the cotton economy: during the years marked by great droughts or by hard plagues on the cotton plantations, cotton production decreased, as well as the State s finances. The first measures taken by the State s administrators were to halt all projects of urban remodeling in progress in the Cidade da Parahyba, which was, clearly, the most privileged city by the State s presidents during the period analyzed. 2 The city of João Pessoa was named Cidade da Parahyba, a designation that remained until September 1930, when it received its present-day name in order to pay homage to the president of the State, João Pessoa Cavalcanti de Albuquerque, murdered in the city of Recife in August of that same year. At that time, the State of Paraíba was known as Parahyba do Norte. Since this work is limited to a period of time comprised within the First Republic, the names employed respect the terms used in those days

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This dissertation is about housing provision under a capitalist system. It aims at analyzing the economic relevance of the Brazilian housing policy, in particular, looking at the housing estates built in Natal city. It also draws on a data-base about living and housing conditions in Natal, produced in the wake of a more comprehensive research of the 50 largest housing estates in the city. Theoretically, the dissertation discusses: the symbolic dimension of housing; housing as a commodity; the alleged social and economic stability of homeownership; and the urban dynamic of housing estates. It also discusses the historic and conceptual references of the Brazilian housing policy and its consequences to Natal city. From the 1960s, polilcy under the BNH privileged the production of large housing estates. Although this was more closely related to economic rather than social objectives, this policy helped expand the urban limits. This was the case for Natal. At the end, this policy was not targeted towards the poorest in society but towards those low income house buyers who could afford to pay for the mortgages on offer

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The Federal Constitution of 1988 is recognized for its enlargement in the face of large amount of provisions that make it up, among which many are fundamental rights. The fundamental rules set up the foundation of a democratic state, however, are the necessary legal mechanisms to be effective, its exercise is not enough merely to state them, but to offer ways for them to stop being just written standard on paper, and come to be viewed and exercised day-to-day. In this sense, access to justice presents itself in our times, as a cornerstone for a just society dictates. In this light, access to justice can be seen as the most fundamental of rights, which translates as instruments able to safeguard the fundamental rights not only against the action/omission violating the state but also the very particular. Furthermore, access to justice within the legal country, is not right for everyone, despite the willingness of the Citizen Charter in its article 5, paragraph LXXIV, ensuring that the State shall provide full and free legal assistance to those in need. More than half of the population lives in poverty and can´t afford to pay legal fees or court costs as well as a bump in their own ignorance of their rights. The judiciary, in their primary function, is in charge of trying to correct the violation of the rights, intending to effect a true distributive justice, serving as a paradigm for the promotion of substantive equality of human beings, however, is difficult and tortuous access Justice for those without financial resources. In this vein, we present the Public Defender, as keeper of the masses in its institutional role, defending a disadvantage, in the words, as a mechanism for effective access to justice, ensuring therefore fundamental rights. Public Defenders arise at the time or much discussion highlights the priority of actual access to justice, custody, therefore, intimate bond with the pursuit of fundamental rights, in which, that advance the broad range of rights, without whom could defend them or guardianship them

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The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

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Demand for access to higher education to put in test the education Brazilian system in view of the surplus of selective processes of public universities, people without option to pay their studies at this education level. In this context, it has arisen the University for All(Universidade para Todos)Program, the ProUni, from Ministry of Education - MEC, created by the Federal Government in 2004, and that it aims the granting of full and partial scholarships in private higher education institutions, graduate courses in sequential specific training, low-income Brazilians students who do not have higher-level degree. Created by the Provisional Measure No 213/2004 and institutionalized by Law No. 11096 of January 13, 2005, the ProUni offers, however, the exemption of some taxes to those institutions that join the program. This is one of the privileged time for the study of Social Representations by offering the researcher, a living laboratory, natural environment, the confrontation between the established and new. In time like this people are challenged to incorporate the new system to the pre-existing one, aiming it through a strangeness of what was so familiar. It is through this game of social forces that we developed the present study with 196 entering higher education, of these are 116 of selective vestibular system and 80 of the ProUni selective system. We opt by the procedures for data collection in order to have access to the circulating senses, in addition to the streamlined responses. With foundation in Abric, we perform the test the Free Association of Words, then analysed by the software and by EVOC Content of the type theme as Bardin. Besides, we require of the subjects, a writing on the study object university later analysed by the software ALCESTE. The results point out to a representation strongly rooted in social factors such as more traditional socio-cultural elements: the beliefs, values, the symbols. It is unique in both groups of subjects: among those entering by the selective ProUni system, there was a stronger anchor in that it does not make inquiries about the program. At the same time, there is a stronger presence of objectivation, entering the selective vestibular system in order that they explained with a value judgement on the programme. It is suggested further studies considering the embryonic state of social representation, as recent as the social purpose that triggered. It would be relevant even the replication of the same research with other people in order to strengthen the power of the theorising of empiria available

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This work contains the problematic of sub-education among the population that was excluded from school attendance in the regular time, contributing to knowledge production about educational practices developed in EJA (the Young and Adult Education). It focuses on the Pedagogical proposal and on the experience in young and adult literacy in the context of the mobilization of people affected by dam building. It depicts the international, national and regional mobilization against huge dams building and the emergence of the Movement of Dam Affected People (MAB), highlighting their general project and registering their teaching performance, particularly in young and adult literacy. In methodological and theoretical approaches, two interconnected categories are considered: the historical entirety, essentially theoretical, and the young and adult education practice. Based on the entirety, it outlines a contextualized explanation about the stakeholder s situation and, respecting the second category, which is part of the first one, places literacy as one of the basic aspects of an omnilateral man upbringing. The study broaches a wide context of dams in the world, placing the socio-environmental effects resulting from dams building in Brazil, in Northeast region and in Paraíba, and emphasizing the consequences of Acauã Dam building in the Paraíba cities of Aroeiras, Itatuba and Natuba. It presents the particular context of the population affected by Acauã, summarizing a panoramic view about the involved Paraíba cities and learning the conditions of residents relocation. It appraises the educational project and the National-MAB literacy proposal, operationalized by Paraíba-MAB in resettlements sited on Acauã s surroundings. It ensures that, besides public policies including financing, the feasibility of literacy problem solution can be completed with Pedagogical actions attached to the target people peculiarities and immediate necessities, respecting actions connected through one comprehensive and contextualized educational project. It evaluates the young and adult literacy project developed in the restricted Paraíba-MAB area, as an example of a Pedagogical action minimally contextualized. Eventually, it recommends researchers and teachers in general, that are committed to this work perspective, to pay attention to the way they articulate discussions and participation, so as to contemplate these communities expectations and necessities in Pedagogical projects and spaces based on discussion, dialogue and collective reflection

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The present study aimed to investigate the intellectual, personal and professional tracjetory of José Tavares de Moura Filho. Civil engineer who devoted him self to cartographic cience, though not a cartographer, and to literature. At 65 years old, already with retirement, he devoted his attention to writing his books and see the world, as he said. There were nine books, five of poetry, prose and short stories, and four of cartographic nature. The published his books independently. He wrote and his wife Elza typed. Once ready, he would seek the graphics, later a publisher, to reproduce his writing. He liked to say he would rather to pay for your books than bay a new car, and did so. Died at age of 82 years, leaving a rich material for the young students, those who read, as he always did by dedicating his books. In order to achieve the objectives of this study, we used as a theoretical some authors dealing with historiography, oral history, intellectual intineraries and history of ideas, as Garnica, Nóvoa, Barros, Bosi, Le Goff among others. From this perspective, we constructed an archeology of ideas and the existence of Moura Filho, to point contributions of the teaching of mathematics from his work

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O mercado demanda, desde final da década de 20, uma tecnologia para a sexagem de espermatozóides que possa ser inserida na indústria de produção de sêmen congelado e que tenha as seguintes características: a) não altere a viabilidade espermática; b) seja compatível com a congelação do espermatozóide sexado; c) permita a sexagem de espermatozóides previamente congelados e descongelados; d) permita a produção de várias doses de sêmen sexado congelado por dia, com custo compatível ao mercado. A importância dessa tecnologia para maximizar a produção animal a um custo baixo tem sido um desafio da pesquisa a vários anos. A possibilidade de produzir, em escala comercial, doses de sêmen enriquecidas com espermatozóides X ou Y aumentará os benefícios do uso da inseminação artificial no seu papel de maximizar o progresso genético entre gerações de acordo com os requerimentos de cada programa de melhoramento animal. Diferentes rotas tecnológicas são percorridas na tentativa de selecionar-se o sexo em mamíferos, tanto nas espécies de interesse zootécnico quanto em espécies ameaçadas de extinção, animais de companhia. Neste sentido, existem duas alternativas: a separação de espermatozóides portadores do cromossomo X, daqueles portadores do cromossomo Y; ou a sexagem de embriões pré-implantados. A viabilidade da sexagem de espermatozóides em bovinos é esperada por muitos anos e os desenvolvimentos recentes tornaram essa tecnologia de aplicação commercial. Entretanto, muitas limitações ainda existem, principalmente, referente à taxa de gestação em condições de campo. Isso restringe a utilização dessa tecnologia no melhoramento genético e produção animal. Nessa palestra abordaremos os potenciais sistemas de criação e produção que poderão beneficiar-se com a sexagem de espermatozóides, quando essas limitações forem solucionadas.