854 resultados para Financial Participation (profit Sharing And Saye Schemes)
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We estimate the effect of firms' profitability on wage determination for the American economy. Two standard bargaining models are used to illustrate the problems caused by the endogeneity of profits-per-worker in a real wage equation. The profit-sharing parameter can be identified with instruments which shift demando Using information from the input-output table, we create demand-shift variables for 63 4-digit sectors of the US manufacturing sector. The LV. estimates show that profit-sharing is a relevant and widespread phenomenon. The elasticity of wages with respect to profits-per-worker is seven times as large as OLS estimates here and in previous papers. Sensitivity analysis of the profit-sharing parameter controlling for the extent of unionization and product market concentration reinforces our results.
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Este trabalho apresenta um caso real de uma empresa em situação de estresse financeiro: a PlywoodCo. O objetivo deste trabalho é de entender porque a PlywoodCo. chegou na atual situação de estresse e, baseado nisso, propor um plano de renegociação de passivos compatível com esta situação com o objetivo de tornar a PlywoodCo. em uma empresa viável. Uma introdução é feita, a fim de colocar o leitor em contato com a PlywoodCo., apresentado as suas atividades, principais produtos, posição de mercado, bem como brevemente introduzindo sua atual situação. Após a introdução, a revisão bibliográfica é apresentada, descrevendo a teoria relacionada e utilizada neste trabalho. Mais adiante, a metodologia é apresentada, seguida por mais informações a respeito das operações da PlywoodCo., informações financeiras, relacionamento com stakeholders, índices operacionais, demonstrações financeiras, cronograma de pagamento da dívida e depreciação. Depois, as premissas, analises e projeções não apresentadas, consistindo de duas partes: (1) uma seção de diagnóstico endereçando a atual situação da empresa; e (2) uma seção de projeção, que será dividida em duas partes: (a) projeções financeiras da PlywoodCo. na atual situação; e (b) projeções financeiras da PlywoodCo. no novo plano proposto. Finalmente, se conclui que a empresa precisará de esforços além da renegociação de passivos a fim de superar sua situação de estresse financeiro. Após a renegociação da dívida, a empresa precisará de R$ 23 MM até o fim de 2013.
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A participação de atores sociais na governabilidade e na aplicabilidade de políticas públicas no Brasil é tema recorrente em debates da gestão pública (SANTANA, 2011; TENÓRIO, 2002; NASCIMENTO, 1967), e tem sido defendida por organismos de defesa da sustentabilidade e da preservação ambiental como elemento imprescindível para a gestão de territórios naturais (VAN DE KERKHOF, 2006; UICN, 2011; HOCKINGS ET AL, 2006; BRASIL, 2013; ERVIN, 2003a; BRASIL, 2002; 2014). Para a política ambiental em vigência no Brasil, os conselhos gestores de políticas públicas, tradicionais espaços de consulta e controle social das políticas públicas, encontram-se legalmente institucionalizados como fóruns para garantir a participação de atores sociais na gestão das chamadas unidades de conservação, as UCs (BRASIL, 2000; 2002). Entretanto, o respaldo institucional não se traduz por si só em participação social na gestão destes territórios e o cenário é o de um grau reduzido de conselhos gestores em atividade. O presente trabalho assumiu o desafio de identificar os aspectos que caracterizam a efetividade dos conselhos gestores em sua atuação, sob a perspectiva dos atores que integram estes espaços. Para tanto, foi aplicada uma metodologia de caráter exploratório, adotando-se métodos de análise qualitativa a partir da aplicação de entrevistas semiestruturadas em profundidade. Com o apoio de especialistas em gestão socioambiental, identificou-se conselhos gestores apontados como referências por sua efetividade. E, a partir da perspectiva de especialistas e dos atores que integram tais conselhos gestores em atividade (stakeholders), foi possível compreender variáveis determinantes e fatores como instrumentos e dinâmicas que contribuem para uma atuação efetiva. Concluiu-se que o arcabouço legal e institucional que respalda a existência dos conselhos em unidades de conservação é significativo ao favorecer o envolvimento da sociedade civil, organizações sem fins lucrativos e poder público na gestão de áreas naturais, mas não se traduz por si só em conselhos gestores autônomos e em atividade como fóruns de consulta ou deliberação de questões de interesse para a gestão. Sob a ótica dos stakeholders, a efetividade engloba tanto as ações que geram resultados para a preservação e para o manejo sustentável dos recursos naturais quanto a própria capacidade de existir como um fórum legítimo de debates e de participação social local.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educação Tecnológica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators
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This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Institution for Technological Education Institution in Brazil, a government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. It is used the annual management report of thirteen Institutions and applied a Pearson correlation analysis in order to verify a cause-effect situation between indicators. The main findings suggest that the model teachers qualification in terms of degree earned, quantity of teachers in full time job, and rate of students by teacher in full time job having good pearson correlation with the results expected of quality, throughput, social and demand response. However, the student unit cost use as the sole financial indicator did not get any reasonable correlation with the results, as so the quality and quantity of books in the libraries. Although it suggests a need for improvement in the model, the general model adopted appears to be satisfactory as a starting point to a BSC-like performance measuring system to this kind of Institutions
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This Master of Science Thesis deals with a BSC modeling for higher education institution focusing on private institution in the Brazilian context. It‟s accomplished a literature review in order to understand the BSC and its application to for profit and non for profit organizations and as a main result it is proposed a BSC conceptual model with a new perspective (Government) and a change in the hierarchy of the main BSC perspective equaling financial to customer/society. Taking the national higher education assessment system of Education Ministry indicators a model is deployed and the relations between the indicators are measured with the Pearson correlation coefficient. As a result a model emerges with sound relations of indicators but a improvement in the financial indicators is needed
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Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC
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The capacitor-commutated converter (CCC) has frequently been used in the conception of HVDC systems connected to busbars with low short circuit level. This alternative arrangement, in substitution to the conventional ones, guarantees less sensitive operational conditions to problems related with the commutation failure in the inverters besides supplying part of the reactive energy to be compensated. Studies related with its performance in steady and transient states have been presented in several works, however its behavior as harmonic source is still little explored. This work presents preliminary studies focusing the generation of characteristic harmonics by this type of converter. Subjects related with the amplification of the harmonic magnitudes are investigated and compared considering similar arrangements of conventional static converters (LCC) and CCC schemes. It is also analyzed the harmonic generation on the dc side of the installation and its influence on the ac side harmonics. The results are obtained from simulations in the time domain in PSpice environment and they clearly illustrate the operational differences between the L CC and the CCC schemes with regard to characteristic harmonic generation.
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Aim: Inflammation is as an important factor in ovulation with the active participation of leucocytes and their inflammatory mediators. The present study was performed to compare the activity of the inflammatory enzymes myeloperoxidase (MPO) and N-acetylglucosaminidase (NAG) in patients with endometriosis-related infertility and in normally ovulating women undergoing intracytoplasmic sperm injection (ICSI).Material and Methods: This prospective study included infertile women undergoing ICSI treatment. These women were divided into two groups: endometriosis anovulation (n = 18) and normally ovulating (n = 20). NAG and MPO activity was evaluated colorimetrically in serum and in follicular fluids obtained at the time of oocyte retrieval.Results: There was a significant correlation between the serum and follicular fluid activities of NAG and MPO (tau = 0.256, P = 0.025; and tau = -0.234, P = 0.041; respectively). Both serum and follicular fluid NAG activities were higher in patients with endometriosis compared to the control group (P < 0.001). MPO follicular fluid activity was lower in patients with endometriosis compared to normally ovulating women (P = 0.016).Conclusion: Infertile patients with endometriosis show a distinct pattern of serum and follicular fluid macrophage/neutrophil activation compared to normally ovulating women undergoing ICSI, which may reflect the role of immune and inflammatory alterations in endometriosis-related infertility.
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Food restriction (FR) has been shown to promote myocardial dysfunction in rats. The aim of this study was to verify the participation of calcium and beta-adrenergic system on myocardial mechanical alteration in rats submitted to FR. Myocardial performance was studied in isolated left ventricular papillar muscle from young Wistar-Kyoto rats (WKY) submitted to FR or to control diet. The groups subjected to FR were fed 50% less food than the control group for 90 days. Mechanical function was studied in isometric contraction at post-rest contraction of 30 seconds (PRC), calcium chloride concentration 5.20 mM, and beta-adrenergic stimulation with isoproterenol 10(-6) M. FR decreased the body weight, and left and right ventricular weight. In basal condition (1.25 MM of calcium) time to peak tension (TPT) and time from peak tension to 50% relaxation (RT50) were greater in the FR group. Muscle function was. The same in both PRC groups. TPT decrease in both high calcium groups, more in FR rats; RT50 dropped only in FR animals. TPT decreased in both Isoproterenol groups, more intensely in the FR group. This result suggests that food restriction impairs myocardial performance and these changes may be attributed to alterations in the intracellular calcium cycling and beta-adrenergic system. (C) 2003 Elsevier B.V. All rights reserved.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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This work concerns the application of the optimal control theory to Dengue epidemics. The dynamics of this insect-borne disease is modelled as a set of non-linear ordinary differential equations including the effect of educational campaigns organized to motivate the population to break the reproduction cycle of the mosquitoes by avoiding the accumulation of still water in open-air recipients. The cost functional is such that it reflects a compromise between actual financial spending (in insecticides and educational campaigns) and the population health (which can be objectively measured in terms of, for instance, treatment costs and loss of productivity). The optimal control problem is solved numerically using a multiple shooting method. However, the optimal control policy is difficult to implement by the health authorities because it is not practical to adjust the investment rate continuously in time. Therefore, a suboptimal control policy is computed assuming, as the admissible set, only those controls which are piecewise constant. The performance achieved by the optimal control and the sub-optimal control policies are compared with the cases of control using only insecticides when Breteau Index is greater or equal to 5 and the case of no-control. The results show that the sub-optimal policy yields a substantial reduction in the cost, in terms of the proposed functional, and is only slightly inferior to the optimal control policy. Copyright (C) 2001 John Wiley & Sons, Ltd.
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The Pluriserial Ribeira Magmatic System-590 of the Late Precambrian Ribeira Fold Belt comprises seven groups of high-K rocks of crustal or mantle origin with ages ranging between 620 and 570 Ma. One of these groups is represented by transalkaline suites akin to appinitic lamprophyres. The suites assemble one or more of following lithologies: (+/- quartz) gabbros and monzogabbros, (+/- quartz) diorites and monzodiorites, (+/- quartz) monzonites and syenites in addition to rare granites. All these rocks occur together in the Piracaia pluton, State of São Paulo. The mineralogy of the Piracaia suite comprises variable amounts of plagioclase (An 60-10), alkali-feldspars (orthoclase, microcline, albite), ortho- (Fe-hypersthene) and clinopyroxenes (augite), amphiboles (hornblende and rare late Fe-hastingsite), abundant biotite, quartz, opaques, sphene, allanite and zircon. Several magmatic pulses constructed the pluton. The Piracaia magma bulk trend evolved initially along the silica-undersaturation plane with simultaneous fractionation of accessory, mafic and felsic minerals. These are segregated in feldspar-rich cumulates. In the late stage, the evolutionary trend followed two distinct paths: one along the or-ab thermal barrier with the crystallization of syenites; the second one along the thermal valley in the or-ab-qz subsystem, producing quartz-syenites and granites. The source of the Piracaia magma was a 'vein-plus-wall-rock-system '. Together the pulses reflect increasing and decreasing participation of peridotites and mica pyroxenites, respectively, in the magmatogenic process. The magmatic pulses were stored in magma chambers, several drained by deep faults or fractures, which were successively reactivated and recharged. Each new pulse underwent mixing with earlier residual magma, followed by fractionation. During ascent through the hot and thickened post-collisional crust, the magma pulses underwent minor compositional changes by crustal contamination. The concentration of valuable elements (Cu, Zn, Gd) in the Piracaia pluton occurred during two phases of the magmatic evolution. Cu and Zn were enriched in cumulates and Gd was concentrated in residual quartz-syenitic veins. Due to their homogeneous dark colour and texture, the monzodiorites are exploited both for polished dimension stones and supports for sensitive scientific instruments. (C) 2001 Elsevier B.V. Ltd. All rights reserved.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)