Fenômeno da governança corporativa : um estudo de caso em uma pequena empresa familiar capixaba

Este estudo tem como objetivo compreender a forma com que os mecanismos de governança corporativa interferem na gestão de uma pequena empresa familiar. Para isso, adotaram-se a perspectiva de Hart (1995), que discorre sobre governança corporativa, e de Leone (2005) para empresas familiares. Para alcançar este objetivo, adotou-se, em relação à condução da pesquisa, uma abordagem qualitativa, por meio do método do estudo de caso. A triangulação de dados foi utilizada como instrumento de coleta de dados por meio de pesquisa documental, observação assistemática e entrevista semiestruturada, e a análise de dados foi realizada através da análise de conteúdo. Como contribuição teórica, este estudo amplia o Modelo de Quatro Círculos com Contexto e Sistema de Valores com a introdução de proprietários formais e informais, gerando o Modelo de Cinco Círculos. A presença da governança corporativa foi identificada através dos fatores de diferenciação e da implantação de onze mecanismos de governança que gerou mudanças no controle da empresa, no processo sucessório, na profissionalização e na captação de recursos. Os mecanismos encontrados foram denominados como: “empresa controladora”; “respeito fraternal”; “projetos pessoais”; “pró-labore dos gestores familiares”; “ausência de remuneração dos familiares não gestores”; “aconselhamento profissional”; “prestação de contas”; “proteção do empreendimento familiar”; “alinhamento de interesses na gestão”; “atribuições e responsabilidades”; e “atenção aos interesses dos stakeholders”. Tais mecanismos não possuem ordem cronológica, pois o respeito fraternal e projetos pessoas já existiam antes da criação da empresa familiar. Quanto ao controle, destaca-se o mecanismo prestação de contas, que possibilitou uma ligação entre a família e a empresa; permitiu clareza, transparência, igualdade entre todos os irmãos, diminuindo a assimetria informacional; facilitou uma comunicação aberta e honesta entre todos os proprietários, transmitindo uma sensação de segurança e previsibilidade; e contribuiu para eliminar e/ou minimizar conflitos entre os proprietários (formais e informais). Quanto à sucessão, os mecanismos proteção do empreendimento familiar, aconselhamento profissional, respeito fraternal estão possibilitando planejar o processo sucessório da empresa; facilitaram a comunicação entre os familiares, e assim, diminuiu a assimetria informacional; e realizaram a manutenção e administração dos bens mobiliários da família empresária. Quanto à profissionalização, os mecanismos proteção do empreendimento familiar e respeito fraternal viabilizaram a participação de todos para decidir sobre a profissionalização da empresa. Com relação à captação de recursos, os mecanismos atribuições e responsabilidades e atenção aos interesses dos stakeholders possibilitaram a empresa, durante todo seu ciclo de vida, a buscar recursos financeiros sem dificuldade, gerando um maior investimento, crescimento e geração de empregos

Análise transcriptômica da interação mamoeiro-Papaya Meleira Virus

O mamoeiro (Carica papaya L.) é uma das fruteiras mais cultivadas nas regiões tropicais e subtropicais do mundo. O Brasil faz parte do grupo dos países que mais produzem e exportam mamão no mundo. O Espírito Santo e a Bahia são responsáveis por mais de 70% da área brasileira produtora deste fruto. Porém, doenças causadas por microrganismos infecciosos afetam de modo considerável sua produção. Entre as principais doenças, destaca-se a meleira do mamoeiro, causada pelo Papaya meleira virus (PMeV), que ainda não possui uma cultivar resistente. Interessantemente os sintomas somente são desencadeados após a frutificação. Os mecanismos moleculares envolvidos no desenvolvimento dos sintomas e na resposta de defesa da planta ao PMeV ainda não foram esclarecidos. Para entender os pontos chaves desta interação, que permitam o desenvolvimento de metodologias de melhoramento genético, um estudo transcriptômico foi abordado. A tecnologia RNA-seq foi usada para o sequenciamento do transcriptoma a partir de plantas com 3, 6 e 8 meses de idade após plantio, inoculadas e não inoculadas com o PMeV. Os genes diferencialmente expressos nos 3 tempos e nas duas condições foram preditos e analisados. Estas análises revelaram um padrão de expressão geral dos genes envolvidos nesta interação. Foram encontrados 21 genes com o perfil de expressão alterado nas plantas inoculadas exclusivamente nos seis meses de idade. Destes, 8 genes envolvidos em processos de respostas de defesa e morte celular, resposta ao estresse e resposta ao estímulo biótico e abiótico foram reprimidos; enquanto os demais (13 genes), envolvidos principalmente em processos metabólicos primários, biogêneses, diferenciação e ciclo celular, comunicação e crescimento celular, bem como processos envolvidos em reprodução, e desenvolvimento da floração, foram superexpressos. Estes resultados sugerem que, aos seis meses de idade, a planta é obrigada a alterar seu programa de expressão gênica, direcionando a resposta para os processos próprios do desenvolvimento, requeridos nesse estádio fisiológico, que primam sob a resposta ao estresse, fato que finalmente leva ao desenvolvimento dos sintomas.

China's proposing behavior in Global Governance: the cases of the WTO Doha Round negotiation and G-20 process

This article examines China's proposals on the reform of global governance, and discusses the main features of China's proposing behavior in the cases of the WTO Doha Round negotiation and G-20 Process. The main findings are: (1) in the critical junctures of global governance reform, China engaged the reform of the global governance institutions proactively, and put forward a series of reform proposals; (2) in proposing behavior, China argued the global governance institutions should be properly adjusted without intention to change the basic principles, refrained from playing a leadership role while proposing jointly with other countries, and upheld the principled idea of pro-development.

The UN peacebuilding process: an analysis of its shortcomings in Timor-Leste

This paper brings a comprehensive analysis of the peacebuilding process conducted by the UN in Timor-Leste. Drawing on fieldwork, interviews, and secondary sources, the paper brings light to the main fragilities of this process. Firstly, the paper briefly outlines the scholarly debate around UN peacebuilding process. Then, the paper brings an overview of the UN missions deployed to Timor-Leste. Finally, the paper identifies the major limitations of such engagement. By highlighting the main flaws of this peacebuilding process, the paper opens the space for (re)thinking alternative ways of building peace in post-conflict scenarios.

Integrating environmental and economic life cycle analysis in product development: a material selection case study

Purpose Achieving sustainability by rethinking products, services and strategies is an enormous challenge currently laid upon the economic sector, in which materials selection plays a critical role. In this context, the present work describes an environmental and economic life cycle analysis of a structural product, comparing two possible material alternatives. The product chosen is a storage tank, presently manufactured in stainless steel (SST) or in a glass fibre reinforced polymer composite (CST). The overall goal of the study is to identify environmental and economic strong and weak points related to the life cycle of the two material alternatives. The consequential win-win or trade-off situations will be identified via a Life Cycle Assessment/Life Cycle Costing (LCA/LCC) integrated model. Methods The LCA/LCC integrated model used consists in applying the LCA methodology to the product system, incorporating, in parallel, its results into the LCC study, namely those of the Life Cycle Inventory (LCI) and the Life Cycle Impact Assessment (LCIA). Results In both the SST and CST systems the most significant life cycle phase is the raw materials production, in which the most significant environmental burdens correspond to the Fossil fuels and Respiratory inorganics categories. The LCA/LCC integrated analysis shows that the CST has globally a preferable environmental and economic profile, as its impacts are lower than those of the SST in all life cycle stages. Both the internal and external costs are lower, the former resulting mainly from the composite material being significantly less expensive than stainless steel. This therefore represents a full win-win situation. As a consequence, the study clearly indicates that using a thermoset composite material to manufacture storage tanks is environmentally and economically desirable. However, it was also evident that the environmental performance of the CST could be improved by altering its End-of-Life stage. Conclusions The results of the present work provide enlightening insights into the synergies between the environmental and the economic performance of a structural product made with alternative materials. Further, they provide conclusive evidence to support the integration of environmental and economic life cycle analysis in the product development processes of a manufacturing company, or in some cases even in its procurement practices.

Processing and characterization of alpha-elastin electrospun membranes

Elastin isolated from fresh bovine ligaments was dissolved in a mixture of 1,1,1,3,3,3-Hexafluoro-2-propanol and water and electrospun into fiber membranes under different processing conditions. Fiber mats of randomly and aligned fibers were obtained with fixed and rotating ground collectors and fibrils were composed by thin ribbons whose width depends on electrospinning conditions; fibrils with 721 nm up to 2.12 m width were achieved. After cross-linking with glutaraldehyde, -elastin can uptake as much as 1700 % of PBS solution and a slight increase on fiber thickness was observed. The glass transition temperature of electrospun fiber mats was found to occur at ~ 80 ºC. Moreover, -Elastin showed to be a perfect elastomeric material, and no mechanical hysteresis was found in cycle mechanical measurements. The elastic modulus obtained for oriented and random fibers mats in a PBS solution was 330 ± 10 kPa and 732 ± 165 kPa, respectively. Finally, the electrospinning and cross-linking process does not inhibit MC-3T3-E1 cell adhesion. Cell culture results showed good cell adhesion and proliferation in the cross-linked elastin fiber mats.

Estimating Local Part Thickness in Midplane Meshes for Finite Element Analysis

Within the development of motor vehicles, crash safety (e.g. occupant protection, pedestrian protection, low speed damageability), is one of the most important attributes. In order to be able to fulfill the increased requirements in the framework of shorter cycle times and rising pressure to reduce costs, car manufacturers keep intensifying the use of virtual development tools such as those in the domain of Computer Aided Engineering (CAE). For crash simulations, the explicit finite element method (FEM) is applied. The accuracy of the simulation process is highly dependent on the accuracy of the simulation model, including the midplane mesh. One of the roughest approximations typically made is the actual part thickness which, in reality, can vary locally. However, almost always a constant thickness value is defined throughout the entire part due to complexity reasons. On the other hand, for precise fracture analysis within FEM, the correct thickness consideration is one key enabler. Thus, availability of per element thickness information, which does not exist explicitly in the FEM model, can significantly contribute to an improved crash simulation quality, especially regarding fracture prediction. Even though the thickness is not explicitly available from the FEM model, it can be inferred from the original CAD geometric model through geometric calculations. This paper proposes and compares two thickness estimation algorithms based on ray tracing and nearest neighbour 3D range searches. A systematic quantitative analysis of the accuracy of both algorithms is presented, as well as a thorough identification of particular geometric arrangements under which their accuracy can be compared. These results enable the identification of each technique’s weaknesses and hint towards a new, integrated, approach to the problem that linearly combines the estimates produced by each algorithm.

Exploring the interdisciplinary process in design education

The work presented herein follows an ongoing research that aims to analyze methodological practices to be applied in Design Education. A reflection about methodological strategies in Design Education and the function of drawing in Design represents the beginning of this study. Then, we developed an interdisciplinary pedagogical experience with the Graphic Design 1st grade students from our institution (IPCA). In the current academic year, 2013/2014, we continue to evolve this project, introducing changes in the initial proposal. Major alterations focused on the aspects that could be strengthened in terms of interdisciplinarity. In this article, the authors describe those changes and discuss the outcomes of the novel proposal. As we have already reported, this investigation follows a reflection about working methods to be adopted in Design Education. This is in accordance with other previously published works that purpose the enlargement of Design into new knowledge fields such as Experience or Service Design, changing not only the role of the graphic designer, but also the skills required to be a professional designer (Alain Findelli, 2001), (Brian Lawson, 2006), (Ciampa-Brewer, 2010). Furthermore, concepts such as cooperation or multidisciplinary design, amongst others, have been frequently debated as design teaching strategies (Heller and Talarico, 2011, pp. 82-85). These educational approaches also have an impact on our research. The analysis of all these authors’ contributions together with a reflection on our teaching practice allowed us to propose an improved interdisciplinary intervention.

The strategic management of creation process and of change: a theoretical contribute from the perspective of tourism

The entrepreneurship and innovation have been gradually gaining ground in the academic community as a field of study. However, the interpretations surrounding fragmented, without a univocal definition. In last decades, tourism has received greater attention from researchers in various sciences, varying only by the different emphases considered: economic, social, cultural and environmental. As other emerging sectors in a modern economy, tourism is a dynamic and ever-changing industry. The study has as purpose to provide a better understanding regarding the essence of entrepreneurship: theoretical and practical implications from the perspective of tourism. Regarding the methodology used here, this is a conceptual paper with a literature review that brings together the major components of entrepreneurship and its implications tourist perspective and conceptual model of the dynamic nature of the Triggering Process and innovation (e.g. iTravey, Interactive Stores, Tourist Transportable Tower).

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

The internationally standardized process of public accounting: the perspective of different stakeholders in Portugal

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).

As expetativas das mães face à inclusão de crianças com Trissomia 21 no primeiro ano do ensino básico nas escolas da Região Autónoma da Madeira

Partindo da análise do conceito de inclusão de crianças com Síndrome de Down no primeiro ano do ensino básico nas escolas da Região Autónoma da Madeira, após a intervenção da Equipa de Intervenção Precoce, fazendo referência às expetativas das mães, este estudo aborda os principais fatores que poderão influenciar esta temática. Tem como objetivos analisar as expetativas das mães sobre o processo inclusivo de crianças com Trissomia 21 na transição do pré-escolar para o 1.º ciclo e compreender em que medida a Intervenção Precoce contribui para a existência de expetativas positivas ou negativas face à inclusão dos seus filhos. Ao mesmo tempo procura constatar-se quais as principais preocupações em relação à entrada dos seus filhos no primeiro ciclo. Este trabalho assenta numa abordagem qualitativa: os dados foram recolhidos através da realização de sete entrevistas a mães de crianças com Trissomia 21. Para a análise de informação recolhida, utilizou-se a técnica de análise de conteúdo com categorias definidas à posteriori. Concluiu-se que as mães têm expetativas positivas em relação à inclusão dos seus filhos tendo, no entanto, expetativas negativas em relação aos serviços prestados pelas equipas de Intervenção Precoce no que se refere à adequação de serviços, nomeadamente, o tempo destinado ao apoio da Terapia da Fala que foi considerado insuficiente pela maioria das mães. Relativamente à entrada no primeiro ciclo, as principais preocupações prendem-se com a comunicação oral que o(a) seu (sua) filho(a) irá estabelecer com os professores e colegas, com a eventual falta de sensibilização dos docentes face à problemática da T21 e, no que se refere à aprendizagem, as maiores preocupações passam pelo acompanhamento do ritmo de trabalho dos colegas e com a capacidade, ou não, de ler e escrever.

How middle managers contribute to strategy formation process: connection of strategy processes and strategy practices

The role of middle management is essential when managing integrative and emergent strategy formation processes. We stand out the importance of its role connecting micro and macro organizational level offering a very important contribution when examining the strategy-as-practice perspective and integrative strategy formation process. The main goal of this research is to analyse the relationship between the integrative strategy formation process and the roles of middle management under the strategy-as-practice perspective. To check it out we adopted a qualitative methodology droving a case analysis in a Spanish University. Data was collected by means of personal interviews with members of different levels of the Institution, documents analysis and direct observation. In advance of some results we find out that the University develops an integrative strategy formation process and confers to middle management an important role extended all over the organization.

The undergraduate level (1st study cycle) as a fundamental platform/standard for the development of Urban and Regional Planning in higher education programs

LUDA is a research project of Key Action 4 "City of Tomorrow & Cultural Heritage" of the programme "Energy, Environment and Sustainable Development" within the Fifth Framework Programme of the European Commission