858 resultados para small and medium sized firms
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T he socio - economy of the coastal municipalities of Rio Grande do Norte semiarid coast was analyzed th r ou g h by the actors, ant hropogenic implications, fishing environment and composition of its fish fauna, as well as the trend of product ion landed by the artisanal fleet with the aim of identifying the sustainability and management. In this study, were used participatory methodologies, monthly data of rainfall between September 2001 and December 2010; landings of the artisanal fleet during January 2001 to December 2010; and socioeconomic (IBGE, 2002/2010), (IDEMA, 2011/2012), (MPA, 2010; 2012), UNDP and MS (2013). Based on these data, we performed analysis of variance were performed using the method of Analytic Hierarchy Process (HAP) and s tatistical models of multiple regression and time series. It was identified that the occupation of the coastal and marine zone through salt industry, tourism, shrimp farming, oil and gas and wind energy reconfigured the environment and attracted new actors . Rainfall influenced the catches, of which 35% occur in the rainy season, 40% in the dry season and 25% independent. Production increased 55%, in the period analyzed , being landed in 31 ports spread over 11 municipalities, cap tured in environments mangrov e/ estuarine (23%), coastal (46%) and oceanic (31%). Despite market up 41 species, were commercialized in the region production concentrated in eight, mainly landed in Macau and Caiçara North, by vessels of small and medium - sized (motorized and sailboats) . Highlights included three species ( Hirundichthys affins , Coryphaena hippurus and Opisthonema oglinum ), which together accounted for 63.3% of the whole volume. It was found that the motorized vessels tripled in number while sailboats reduced by half. Landin gs by different types of vessels tend to increase over time, while the small sailboats vessels, decrease. The introduction of more new motorized vessels and sailboats also tend to increase production. The study concluded that GDP and HDI of coastal countie s increased however inequality persisted. The potential of artisanal fishing is in the stage “ unfavorable ” of development and the trend in fish production is to grow over time and with the entry of more vessels. However, it is urgent that the state actions to promote and enhance planning to restore fish stocks in a sustainable and profitable fisheries standards. Therefore, it is recommend the strategic use of natural resources in a sustainable development perspective.
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This study analyzed the Worker’s Healthy Eating Program in Rio Grande do Norte state (RN) to assess its possible impact on the nutritional status of the workers benefitted. To that end, we conducted a cross-sectional observational prospective study based on a multistage stratified random sample comparing 26 small and medium-sized companies from the Manufacturing Sector (textiles, food and beverages, and nonmetallic minerals) of RN, divided into two equal groups (WFP and Non WFP). Interviews were conducted at each company by trained interviewers from Tuesday to Saturday between September and December 2014. Data were collected on the company (characterization and information regarding the program’s desired results) and workers (personal and professional information, anthropometrics, health, lifestyle and food consumed the previous day). Population estimates were calculated for RN on the characteristics of workers and the study variables. The main variable was BMI. The secondary variables were waist circumference (WC), nutritional diagnosis, calorie intake, blood pressure, metabolic variables and lifestyle indicators. The statistical method used was hierarchical mixed effects linear regression for interval variables and hierarchical mixed effects logistic regression for binary variables. The variables measured in ordinal scales were analyzed by ordinal logistic regression adjusted for correlated variables, adopting robust standard errors. The results for interval variables are presented as point estimates and their 95% confidence intervals; and as odds-ratios and their 95% confidence intervals for binary variables. The Fisher’s exact and Student’s t-tests were used for simple comparisons between proportions and means, respectively. Differences were considered statistically significant at p<0.05. A total of 1069 workers were interviewed, of which 541 were from the WFP group and 528 from the Non WFP group. Subjects were predominantly males and average age was 34.5 years. Significant intergroup differences were observed for schooling level, income above 1 MW (minimum wage) and specific training for their position at the company. The results indicated a significant difference between the BMI of workers benefitted, which was on average 0.989 kg/m2 higher than the BMI of workers from the Non WFP group (p=0.002); and between the WC, with the waist circumference of WFP group workers an average of 1.528 cm larger (p<0.05). Higher prevalence of overweight and obesity (p<0.001) and cardiovascular risk (p=0.038) were recorded in the WFP group. Tests on the possible effect of the WFP on health (blood pressure and metabolic indicators) and lifestyle indicators (smoking, alcohol consumption and exercise) were not significant. With respect to worker’s diets, differences were significant for consumption of saturated fat (lunch and daily intake), salt (lunch, other meals and daily intake) and proteins (other meals and daily intake), with higher consumption of these nutrients in the WFP group. The study showed a possible positive impact of the WFP on nutritional status (BMI and WC) among the workers benefitted. No possible effects of the program were observed for the lifestyle indicators studied. Workers benefitted consumed less salt, saturated fat and protein. The relevance of the WFP is recognized for this portion of society and it is understood that, if the program can reach and impact those involved, the development of educational initiatives aimed at nutritional and food safety may also exert a positive influence.
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Technological capability (TC) plays a strategic role in the competitive advantage of not only individual corporate entities but also entire industries. This paper investigates the crucial factors that affect technological capability development by Energy Service Companies (ESCOs) in China. It identifies how differently sized ESCOs make progress in developing TCs. Through looking at the successes achieved by developed countries in the field of energy conservation, ESCOs are able to improve energy efficiency and reduce emissions and are deemed to provide an effective means of conserving energy in China. Existing literature indicates that limited TC levels of are one of the crucial barriers facing Chinese ESCOs. Through investigating three different sizes of Chinese ESCO - small, medium-sized and large - this paper provides a framework to present the idea that Chinese ESCOs' TC development is affected by four key internal and external capabilities: management capability, investment capability, innovation capability and linkage capability. Through comparative analysis, the paper establishes that small and medium-sized private ESCOs are mainly affected by investment and linkage capabilities. Large state-owned ESCOs are mainly affected by innovation and management capability. In addition, all three types of ESCO exhibit a strong desire to develop their technological capability, but small and medium-sized ESCOs exhibit a stronger desire to conduct research and development (R&D) than large ESCOs, whilst large ESCOs prefer to increase their technical reserves through acquisition. This paper identifies factors that affect Chinese ESCOs' TC, but it does intend to address the problem of how to reduce the negative effects of limited TC or the question of how to improve the TC development of Chinese ESCOs effectively. This paper contributes to the field of TC development in the ESCO industry.
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The aim of this paper is to explore the role of Quality Management (QM) theory and practice using a contingency theory perspective. The study is grounded in the role of QM in improving strategic alignment within Small and Medium Sized Enterprises (SMEs) using Contingency Theory rather than adopting best practice approaches. An inductive theory building research methodology was used involving multiple case analyses of five SMEs, involving repeat interviews (n=45), focus groups (n=5) and document analysis. From the findings, it was found that Contingency Variables (strategy, culture, lifecycle and customer focus) and their respective typologies were found to interact with QM practices in helping to shape strategic alignment between the SMEs and their environments. This shaping process based on contingency approaches occurred in a manner unique to each SME and their respective environments rather than in an overarching best practice manner.
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Pk-yritykset ovat nousseet merkittäväksi puheenaiheeksi viime vuosina niiden työllistävän vaikutuksen vuoksi. Iso osa uusista työpaikoista on syntynyt pk-yrityksiin eikä suuriin yrityksiin. Samalla kansainvälistymiskehitys on ollut aikamme suurimpia muutosvoimia, jotka vaikuttavat talouselämään. Kansainvälistymällä yritykset ovat saaneet uusia väyliä hankkia rahoitusta, laajentaneet ja monipuolistaneet asiakaskuntaansa ja hankkineet skaalaetuja. Kansainvälisyys aiheuttaa haasteita yritysten taloudelliselle raportoinnille, joten pk-yrityksille luotiin pk-IFRS –standardisto. Sen tarkoituksena on parantaa vertailukelpoisuutta eri maista tulevien yritysten välillä ja keventää raportoinnin raskautta. Tässä tutkielmassa selvitettiin, miten pk-IFRS:n soveltaminen vaikuttaa tilinpäätösten tekijöihin ja käyttäjiin. Tutkielma alkaa teoria-osuudesta, jossa käytiin läpi tuoreita tutkimuksia, minkä pohjalta esiin nousseita kysymyksiä käyttäen tehtiin empiria-osuudessa analysoitava haastattelu. Tutkimuksessa saatiin selville, että tutkijoiden ja haastateltavan näkemykset pk-IFRS:tä ovat pääosin samanlaiset. Pk-IFRS:n ongelmia on sen lyhyys, mikä aiheuttaa tulkintaongelmia ja monimutkaisuus, joka kuormittaa raportoijan resursseja. Pk-yritykset toimivat useimmin vain kotimaassa, jolloin hyödyt jäävät rajallisiksi. Pienemmissä pk-yrityksissä tilinpäätöksiä käyttäviä sidosryhmiä on vähän, jolloin käyttäjien saamat hyödyt ovat pienet. Kuitenkin käypään arvoon arvostus ja tiedon annon vaatimukset voivat helpottaa rahoituksen saantia joillekin yrityksille, jos pk-IFRS:ää aletaan soveltaa samalla tavalla joka maassa ja yrityksessä.
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Dissertação apresentada ao Instituto Politécnico de Castelo Branco para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Desenvolvimento de Software e Sistemas Interativos, realizada sob a orientação científica do Doutor Fernando Reinaldo Silva Garcia Ribeiro e do Doutor José Carlos Meireles Monteiro Metrôlho, Professores Adjuntos da Unidade Técnico-Científica de Informática da Escola Superior de Tecnologia do Instituto Politécnico de Castelo Branco.
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Ympäristöllinen kestävyys on ajankohtaisempi asia kuin koskaan ja sen merkitys yritysten yhtenä kestävyyden osa-alueena kasvaa jatkuvasti. Erityisesti suuret yritykset pyrkivät erottumaan kilpailijoistaan ympäristöllisen kestävyyden avulla, mutta myös pk-yritykset olisi tärkeää saada mukaan toiminnan kehittämiseen. Aikaisemmat tutkimukset yritysten ympäristöllisestä kestävyydestä ovat keskittyneet pääosin käytössä oleviin menetelmiin ja kestävyyden kehittämisen suurimpiin haasteisiin. Tärkeää olisi tutkia myös sitä, miten pk-yritykset saataisiin mukaan kehittämään toimintaansa ympäristöllisesti kestävämmäksi. Tähän pyritään löytämään vastauksia tässä diplomityössä. Diplomityön tarkoituksena on tutkia sitä, millä tavoin pk-yritykset haluavat kehittää toimintaansa ympäristöllisesti kestävämmäksi. Työn tavoitteena on suunnitella pk-yritysten tarpeita vastaava palvelukonsepti niiden ympäristöllisen kestävyyden kehittämiseksi. Tutkimuksessa hyödynnetään palvelumuotoilua ja sen prosessin kolmea ensimmäistä vaihet-ta: asiakasymmärryksen hankintaa, luovaa ideointia sekä palvelukonseptin kehittämistä. Tutkimus on laadullinen tutkimus, jonka tutkimusmetodina toimii palvelumuotoilun tärkein osa-alue eli yhteissuunnittelu. Yhteissuunnittelu toteutettiin visuaalisten työpajojen avulla suunnitteluun osallistuvien pk-yritysten kanssa. Tutkimuksen tuloksena saatiin suunniteltua pk-yritysten tarpeisiin räätälöity palvelukonsepti niiden ympäristöllisen kestävyyden kehittämiseksi. Palvelun tärkeimpiä ominaisuuksia ovat jatkuva tiedon lisääminen, kokonaisuuden hahmottamista helpottava visuaalisuus sekä palvelun virallisiin standardeihin pohjautuva kokonaisuus. Lisäksi palvelu mahdollistaa toiminnan kehittämisen pienin askelin sen porrastetun menetelmän ansiosta. Yksi tärkeä ominaisuus on myös palvelun tarjoama mahdollisuus tietojen helppoon ja nopeaan doku-mentointiin sekä jalostamiseen.
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The majority of research work carried out in the field of Operations-Research uses methods and algorithms to optimize the pick-up and delivery problem. Most studies aim to solve the vehicle routing problem, to accommodate optimum delivery orders, vehicles etc. This paper focuses on green logistics approach, where existing Public Transport infrastructure capability of a city is used for the delivery of small and medium sized packaged goods thus, helping improve the situation of urban congestion and greenhouse gas emissions reduction. It carried out a study to investigate the feasibility of the proposed multi-agent based simulation model, for efficiency of cost, time and energy consumption. Multimodal Dijkstra Shortest Path algorithm and Nested Monte Carlo Search have been employed for a two-phase algorithmic approach used for generation of time based cost matrix. The quality of the tour is dependent on the efficiency of the search algorithm implemented for plan generation and route planning. The results reveal a definite advantage of using Public Transportation over existing delivery approaches in terms of energy efficiency.
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Los avances en Tecnologías de la Información y la Comunicación permiten que el hombre se desempeñe de una manera eficiente y esta eficiencia, en gran medida, motiva a las empresas a afrontar nuevos y mayores retos, uno de ellos es la Facturación Electrónica, proceso que provoca en el conjunto de las pequeñas y medianas empresas PYMES, la necesidad de innovar y optimizar sus recursos. La Ciudad de Cuenca se destaca por su desarrollo social y económico, proporcionándole ventajas para consolidar políticas en diferentes áreas; igualmente, Cuenca posee una trayectoria de ser ciudad piloto en varios proyectos. El presente estudio investigativo “IMPACTO TRIBUTARIO DE LA FACTURACIÓN ELECTRÓNICA EN PEQUEÑAS Y MEDIANAS EMPRESAS DEL CANTÓN CUENCA” evalúa la incorporación del sistema de Facturación Electrónica a la pequeña y mediana empresa de Cuenca y las ventajas y desventajas de adherirse a este sistema.
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Mestrado em Ciências Empresariais
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Dissertação de Mestrado, Finanças Empresariais, Faculdade de Economia, Universidade do Algarve, 2015
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When it comes to oil and gas in Brazil is almost certain that we are referring to activities in deep waters off the coast of Campos, Rio de Janeiro, the main field of action of PETROBRAS and a small number of multinational oil companies . Since the Law 9.478/97 allows, by means of concessions, that other companies other than Petrobras, to explore and produce oil and gas domestically. Soon it moved, then the private companies that want small and medium-sized businesses to invest in such activities, forming a segment of independent producers, as occurs in other countries. In this context, this work aims at making an economic feasibility study, is currently analyzing how this thread and focus on the factors that contribute to its development as well as those that constitute barriers. To this end, we conducted a survey examining some mature fields that are in production in order to capture cost information in the phases of project, operation and abandonment. The work also presents an analysis of the results obtained in the survey, identifying the costs higher. With the results obtained through the study used economic engineering tools such as NPV and IRR, using a variety of design scenarios, to study the economic viability of these fields. In scenario 4 was set a production of 4.0 m³ / d of oil, which is an expected average production for several of these fields, whose minimum value of a barrel of oil, to enable this field, was $ 55.00, this value well below what was being practiced in the market today.
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Etmopterus spinax is one of the most abundant predators of the upper continental slope off the Algarve (southern Portugal), where it is captured in large quantities in deep-water fisheries. The feeding habits of E. spinax off the Algarve were investigated through the analysis of stomach contents of 376 individuals. Prey composition was described and maturity, sex and size related variations in the diet analysed. The overall diet of E. spinax suggested a fairly generalized benthopelagic foraging behaviour primarily tuned to pelagic macroplankton/microneckton, teleost fish and cephalopods. Sex and maturity related differences in the diet were not significant. Two main ontogenic diet shifts were observed at about 17 and 28 cm total length. Small and medium sized immature sharks had a diet dominated by eurybathic crustaceans, chiefly Meganyctiphanes norvegica and Pasiphaea sivado. Larger individuals consumed more teleosts and cephalopods, in part associated with scavenging as a new feeding strategy. With increasing shark size the diet diversified both in terms of resources exploited and prey size.
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Following earlier work by Audretsch et al. (2002), we assume that an optimal size-class structure exists, in terms of achieving maximal economic growth rates. Such an optimal structure is likely to exist as economies need a balance between the core competences of large firms (such as exploitation of economies of scale) and those of smaller firms (such as flexibility and exploration of new ideas). Accordingly, changes in size-class structure (i.e., changes in the relative shares in economic activity accounted for by micro, small, medium-sized and large firms) may affect macro-economic growth. Using a unique data base of the EU-27 countries for the period 2002-2008 for five broad sectors of economic activity and four size-classes, we find empirical support which suggests that, on average for these countries over this period, the share of micro and large firms may have been ‘above optimum’ (particularly in lower income EU countries) whereas the share of medium-sized firms may have been ‘below optimum’ (particularly in higher income EU countries). This evidence suggests that the transition from a ‘managed’ to an ‘entrepreneurial’ economy (Audretsch and Thurik, 2001) has not been completed yet in all countries of the EU-27. Keywords: small firms, large firms, size-classes, macro-economic performance
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Angioinvasion/angiodestruction has been reported in a small subset of primary cutaneous anaplastic large-cell lymphomas (PCALCL). Recently, PCALCL with angioinvasive features and cytotoxic phenotype has been characterized as a variant associated with good clinical outcomes despite worrisome histopathologic features. We report a case of PCALCL with angioinvasive features and cytotoxic phenotype associated with reparative changes on the wall of medium-sized vessels involved by the neoplasm, including intimal fibroblastic proliferation and luminal obliteration. This vascular pattern, although previously unreported in PCALCL, is in accordance with the indolent behavior observed in this entity and provides a further link with lymphomatoid papulosis type E.