Potencialidades de exportación de productos agrícolas orgánicos a la Unión Europea

El presente trabajo de investigación tuvo como propósito identificar las potencialidades de exportación de los productos agrícolas orgánicos hacia la Unión Europea, dentro del marco del Tratado de Libre Comercio entre Colombia, Perú y la UE. Esto con el fin de que tanto los pequeños y medianos productores como los exportadores colombianos pudieran identificar las oportunidades de negocio que tiene este subsector. A través de la consulta en sitios web oficiales de los diferentes países y de entrevistas con expertos sobre el tema objeto de estudio, se logró recolectar la información pertinente para el desarrollo de los objetivos planteados. Se tomaron como muestra tres países miembros de la Unión Europea, por ser parte del grupo de los principales consumidores de productos orgánicos, estos fueron: Alemania, Francia e Italia. De esta manera, se profundizó en las características de mercado de los países mencionados anteriormente, lo que permitió una aproximación al entendimiento de sus tendencias de consumo. Esta investigación expone en su contenido los aspectos más relevantes sobre la exportación de productos agrícolas orgánicos, así como también analiza la oferta y situación actual en Colombia y en los países europeos de este tipo de bienes y del desarrollo del subsector.

A firm-level analysis of ICT adoption in an emerging economy: evidence from the colombian manufacturing industries

This study examines ICT adoption among 3,759 Colombian manufacturing firms, and attempts to identify the factors that are conducive to the adoption and usage of ICT at the firm level. Our major findings are (i) that the adoption of a given information and communication technology is better facilitated when a firm is relatively large, has large human capital, engages in more innovative activities, and when a firm’s organizational structure is better aligned with the given technology; (ii) that positive associations between the key determinants and ICT adoptions are more pronounced for small and medium-sized firms than for large ones, and (iii) that information spillovers within industries is also a determinant of ICT adoptions by the firms.

Dones directives i lideratge: el cas de les empreses gironines

L'objectiu de la tesi és l'anàlisi del accés de les dones a la direcció d'empreses, el seu estil de lideratge, Així com les dificultats que han trobat i tenen actualment per poder exercir la direcció. D'entrada s'ha fet una revisió de la literatura acadèmica sobre el lideratge i l'evolució de les seves característiques fins als dos grans estils: transaccional i transformacional. A partir d'aquest punt, es van recopilant una sèries d'estudis que analitzen les característiques diferencials de gènere i la influència que tenen en els estils de lideratge, per poder elaborar un model conceptual d'anàlisi que s'aplica en l'estudi empíric. Aquest fa referència a la realitat de les dones directives a les empreses de Girona i comarques. En primer lloc es fa una aproximació a les empreses per poder detectar on estan situades les dones directives i poder conèixer el seu perfil, així com l'estil de lideratge que tenen, com han accedit a la direcció i les dificultats que han de superar per poder exercir. Es fa especial referència a la conciliació de la vida laboral i la vida familiar, i també es fa una anàlisi de les motivacions que tenen per exercir la direcció i com veuen el futur per a les dones directives. La metodologia inclou anàlisi quantitativa i qualitativa: per a la quantitativa es varen fer servir dos qüestionaris, el primer dirigit als directius i directives d'una mostra de les empreses de Girona, en que es varen aconseguir 252 qüestionaris vàlids i el segon dirigit a dones directives de les empreses, amb l'obtenció de 100 qüestionaris vàlids. Posteriorment i en la recollida de dades de la fase qualitativa, es varen realitzar entrevistes a 19 dones directives, amb una posterior anàlisi del discurs. L'anàlisi de dades ens mostra que l'accés a la direcció és, en elevats percentatges, la via familiar o el fet de ser empresàries. S'ha de tenir en compte el context en el que estan aquestes empreses, que és de petita i mitjana i bàsicament familiar. L'estil de lideratge amb el que més s'identifiquen és el transformacional, però tenint també molt en compte la importància dels resultats. Les motivacions bàsiques manifestades són: autorrealització i desenvolupament personal. Pel que fa a les dificultats, les directives enquestades i entrevistades no han trobat gaires problemes importants, però el que sí han manifestat, ha estat la sensació de que pel fet de ser dones, han hagut de demostrat molt més la seva capacitat i vàlua en diferents circumstàncies de l'exercici de la direcció. També es té en compte que en les últimes investigacions sobre el tema, malgrat que és considera que les dones poden fer aportacions molt valuoses a les empreses i que poden ser molt positives per l'exercici de la direcció, encara no hi ha en les grans empreses un nombre de dones en càrrecs d'alta direcció que afavoreixi un accés més fàcil als consells d'administració, a no ser que siguin dones membres de la família accionarial.

Comunicação numa empresa de cariz farmacêutico : factores críticos de sucesso

Nesta monografia pretendeu-se compreender de que forma a capacidade de comunicação é um factor preponderante ou não no desempenho de uma empresa. Seja a comunicação interna (para com os seus funcionários) ou externa (para com o público alvo). constatou-se que existem várias maneiras de a fazer, tendo todas elas por base uma análise detalhada da mensagem que se quer passar com fim a determinado efeito no alvo. No que respeita à abordagem do tema proposto foram apenas consideradas as farmácias comunitárias que se inserem nas pequenas e médias empresas portuguesas. Assim, foi feita uma exposição de uma série de mecanismos comunicacionais que têm como objectivo garantir o sucesso da comunicação entre farmacêutico-utente. E, do mesmo modo, através de um inquérito avaliar até que ponto os utentes se encontram satisfeitos com as técnicas comunicacionais dos seus prestadores de cuidados farmacêuticos. De uma maneira geral, a comunicação nos dias de hoje pode determinar o sucesso ou o fracasso de determinada instituição, sendo por isso muito mais do que passar uma simples mensagem. O farmacêutico como profissional de saúde que lida diariamente com os utentes de uma forma privilegiada, deve ser um comunicador por excelência, sendo esta capacidade essencial para que o utente se sinta seguro e capaz no cumprimento da terapêutica.

Protease-activated receptor 2 sensitizes the capsaicin receptor transient receptor potential vanilloid receptor 1 to induce hyperalgesia

Inflammatory proteases (mast cell tryptase and trypsins) cleave protease-activated receptor 2 (PAR2) on spinal afferent neurons and cause persistent inflammation and hyperalgesia by unknown mechanisms. We determined whether transient receptor potential vanilloid receptor 1 (TRPV1), a cation channel activated by capsaicin, protons, and noxious heat, mediates PAR2-induced hyperalgesia. PAR2 was coexpressed with TRPV1 in small- to medium-diameter neurons of the dorsal root ganglia (DRG), as determined by immunofluorescence. PAR2 agonists increased intracellular [Ca2+] ([Ca2+]i) in these neurons in culture, and PAR2-responsive neurons also responded to the TRPV1 agonist capsaicin, confirming coexpression of PAR2 and TRPV1. PAR2 agonists potentiated capsaicin-induced increases in [Ca2+]i in TRPV1-transfected human embryonic kidney (HEK) cells and DRG neurons and potentiated capsaicin-induced currents in DRG neurons. Inhibitors of phospholipase C and protein kinase C (PKC) suppressed PAR2-induced sensitization of TRPV1-mediated changes in [Ca2+]i and TRPV1 currents. Activation of PAR2 or PKC induced phosphorylation of TRPV1 in HEK cells, suggesting a direct regulation of the channel. Intraplantar injection of a PAR2 agonist caused persistent thermal hyperalgesia that was prevented by antagonism or deletion of TRPV1. Coinjection of nonhyperalgesic doses of PAR2 agonist and capsaicin induced hyperalgesia that was inhibited by deletion of TRPV1 or antagonism of PKC. PAR2 activation also potentiated capsaicin-induced release of substance P and calcitonin gene-related peptide from superfused segments of the dorsal horn of the spinal cord, where they mediate hyperalgesia. We have identified a novel mechanism by which proteases that activate PAR2 sensitize TRPV1 through PKC. Antagonism of PAR2, TRPV1, or PKC may abrogate protease-induced thermal hyperalgesia.

Institutional framing of CSR and social entrepreneurship interactions in South Africa

Objectives. This paper considers the intersection of Corporate Social Responsibility (CSR) and social entrepreneurship in South Africa through the lens of institutional theories and draws upon a number of illustrative case study examples. In particular it: (1) charts the historically evolving relationship between CSR and social entrepreneurship in South Africa, and how this relationship has been informed by institutional changes since the end of apartheid, particularly over the last few years; (2) identifies different interactional relationship forms between social enterprises and corporates engaging in CSR, with an emphasis on new innovative multi-stakeholder partnerships; and (3) considers internal engagements with social responsibility by SME social enterprises in South Africa. Prior Work. Reflecting South Africa’s history of division, the controversial role of business during apartheid, and the ongoing legacies of that period, the South African government has been particularly pro-active in encouraging companies to contribute to development and societal transformation through CSR and Black Economic Empowerment (BEE). Accordingly a substantial body of work now exists examining and critically reflecting upon CSR and BEE across a range of sectors. In response to perceived problems with BEE, efforts have recently been made to foster broader-based economic empowerment. However the implications of these transitions for the relationship between CSR and social entrepreneurship in South Africa have received scant academic attention. Approach. Analysis is undertaken of legislative and policy changes in South Africa with a bearing on CSR and social entrepreneurship. Data collected during fieldwork in South Africa working with 6 social enterprise case studies is utilised including qualitative data from key informant interviews, focus groups with stakeholders and observational research. Results. The paper considers the historically evolving relationship between CSR and social entrepreneurship in South Africa informed by institutional change. Five different relationship forms are identified and illustrated with reference to case examples. Finally internal engagement with social responsibility concerns by small and medium social enterprises are critically discussed. Implications. This paper sheds light on some of the innovative partnerships emerging between corporates and social enterprises in South Africa. It reflects on some of the strengths and weaknesses of South Africa’s policy and legislative approaches. Value. The paper provides insights useful for academic and practitioner audiences. It also has policy relevance, in particularly for other African countries potentially looking to follow South Africa’s example, in the development of legislative and policy frameworks to promote corporate responsibility, empowerment and transformation.

Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs

Earlier accounting works have shown that an understanding of agenda entry is critical to better understanding the accounting standards setting process. Consider Walker and Robinson (1993; 1994) and Ryan (1998); and more generally agenda entrance as theorized in Kingdon (2011). In 2003, the IASB placed on its agenda a project to promulgate a standard for small and medium-sized entities (SMEs). This provides our focus. It seemed to be a departure from the IASB’s constitutional focus on capital market participants. Kingdon’s three-streams model of agenda entry helps to identify some of the complexities related to politics and decision making messiness that resulted in a standard setting project for simplified IFRS, misleadingly titled IFRS for SMEs. Complexities relate to the broader international regulatory context, including the boundaries of the IASB’s standard-setting jurisdiction, the role of board members in changing those boundaries, and such sensitivities over the language that the IASB could not agree on a suitably descriptive title. The paper shows similarities with earlier agenda entrance studies by Walker and Robinson (1994) and Ryan (1998). By drawing on interviewees’ recollections and other material it especially reinforces the part played by the nuanced complexities that influence what emerges as an international accounting standard.

IFRS for SMEs: the IASB’S due process

This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard. There were tensions between the IASB’s desire to minimise divergence from full IFRS and preserve recognition and measurement principles, and the primary reasons for undertaking the project – to meet the needs of users of financial statements of SMEs and to reduce the financial reporting burden on SMEs. Examination of events during the development of the project reveals much that was not apparent from material in the public domain. Most significantly, the IASB recognised that the final title of the standard, IFRS for SMEs, does not necessarily describe the scope of the standard. This paper also shows that the due process followed in the case of the IFRS for SMEs project barely reflected the ‘will of people’ but was more inclined towards acting as a communicative function for the IASB without any commitment to change its stance on the SME standard.

Enhancing the distribution of Swedish tourism services on international markets : Possible export-ready criteria requisitioned by European tour operators

This paper identifies subjects which are relevant for Swedish suppliers of tourism services beforeapproaching foreign markets. Most suppliers are micro, small or medium sized companies anduse intermediaries, such as tour operators, for internationalization. The research considers theopinion of British and German tour operators, which require some criteria beforehand in orderto simplify both the initialization and the development of cooperation. Destination marketingorganizations (DMOs) are hereby the go-betweens since they not only represent small-scalesuppliers on international markets, but also initiate first encounters between suppliers and touroperators. Suppliers need to provide DMOs with accurate information in order to ensure thebest possible representation. After initializing collaboration, business relationships are sought todevelop in order to facilitate long-term cooperation. Proper preparation forms therefore the basefor strengthening the competitiveness of Swedish tourism prior approaching internationalmarkets. The enhancement of distributing Swedish tourism services on foreign markets appearedto be a profitable way to enable further growth, which is strongly limited on the domestic market.Increasing the export share therefore secures and further facilitates tourism’s valuablecontributions to the Swedish economy.

Arbetsorganisation i träbränsleeldande fjärrvärmeverk

The objective of this study has been to describe and analyse existing forms of organisation in heating plants using wood fuels, regarding work tasks, organisational structure, skill demands, crew recruitment, working hours and wage conditions. Sixteen plants ranging from 10 to 120 MW have been studied by means of interviews, work place observations and written material. The job of the operator of heating plants is fairly qualified, independent and varied. The most negative factor is shift work. Some of the bigger plants (enterprises) have a relatively hierarchic, segmented and perhaps also an oversized organisation. However, modern concepts of organisation, such as customer orientation, ”flat organisation”, integration of production and maintenance etc, are gaining ground. Blue collar and white collar tasks are increasingly being integrated. Some of the medium sized enterprises have reached very far and may serve as models for bigger enterprises.

Demonstration of Solar Heating and Cooling System using Sorption Integrated Solar Thermal Collectors

Producing cost-competitive small and medium-sized solar cooling systems is currently a significant challenge. Due to system complexity, extensive engineering, design and equipment costs; the installation costs of solar thermal cooling systems are prohibitively high. In efforts to overcome these limitations, a novel sorption heat pump module has been developed and directly integrated into a solar thermal collector. The module comprises a fully encapsulated sorption tube containing hygroscopic salt sorbent and water as a refrigerant, sealed under vacuum with no moving parts. A 5.6m2 aperture area outdoor laboratory-scale system of sorption module integrated solar collectors was installed in Stockholm, Sweden and evaluated under constant re-cooling and chilled fluid return temperatures in order to assess collector performance. Measured average solar cooling COP was 0.19 with average cooling powers between 120 and 200 Wm-2 collector aperture area. It was observed that average collector cooling power is constant at daily insolation levels above 3.6 kWhm-2 with the cooling energy produced being proportional to solar insolation. For full evaluation of an integrated sorption collector solar heating and cooling system, under the umbrella of a European Union project for technological innovation, a 180 m2 large-scale demonstration system has been installed in Karlstad, Sweden. Results from the installation commissioned in summer 2014 with non-optimised control strategies showed average electrical COP of 10.6 and average cooling powers between 140 and 250 Wm-2 collector aperture area. Optimisation of control strategies, heat transfer fluid flows through the collectors and electrical COP will be carried out in autumn 2014.

Como a utilização do leilão reverso eletrônico pode impactar as compras do setor hoteleiro brasileiro

Globalization, as an economic, social and cultural phenomenon, has profoundly changed the behavior of individuals, companies and nations. It is responsible for an increasingly borderless world and a significant increase in competition between companies, due to the rapid dissemination of information and technical and scientific advances. Every day at the global level, the growing competition between companies makes it more difficult for corporations to boost their earnings through added revenues, which makes it imperative to cut costs to be profitable. To this end, utilization of the reverse auction, which has emerged as a new purchasing tool in recent years, offers the possibility of a significant and immediate reduction in prices, as well as greater operational efficiency in purchasing. The Brazilian hotel industry has also experienced transformations with globalization. A business characterized in the 70s by small and medium-sized companies has developed into an economic segment that today includes large international chains and, therefore, also needs to cut costs to be profitable. Applying the case study approach, this research seeks to evaluate the impact that the utilization of a reverse auction as a purchasing tool has had on the hotel industry in Brazil.

O perfil da administração financeira das pequenas e médias empresas

Este trabalho aborda o uso da administração financeira nas pequenas e médias empresas. Procurou-se discutir as principais metodologias propostas nas referências bibliográficas sobre o tema, e verificar, através do resultado de uma pesquisa de campo, a realidade encontrada nas empresas. Através dessa, buscou-se investigar os conhecimentos aplicados em suas rotinas administrativas e as variações nos padrões gerenciais entre empresas de diferentes portes e setores de atuação, no que se refere à área pesquisada. O estudo contemplou os principais temas que envolvem a administração financeira, analisando as áreas da tesouraria, fluxo de caixa, demonstrações financeiras, análise de balanços, custos e análise de investimento. Foram também objetos desse estudo a atenção dispensada à contabilidade, a forma como as empresas avaliam sua administração e os fatores que influenciam na implementação de uma administração financeira adequada. Foi proposta ainda uma metodologia de atribuição de notas às empresas, que objetiva demonstrar o desempenho da administração financeira das empresas pesquisadas. As conclusões deste estudo demonstram as principais falhas encontradas na gestão financeira das pequenas e médias empresas. Na comparação por porte, as pequenas empresas apresentaram graves problemas em sua administração, com uma melhora significativa nas médias empresas. Os resultados comprovam que mesmos pequenas empresas podem ter uma administração financeira adequada; porém, apresentam um grande número de empresas ineficientes nessa área, principalmente nos setores do comércio e serviço. O estudo comprovou que as empresas pesquisadas - mesmo as de médio porte - podem melhorar sua gestão financeira, principalmente através da aplicação das metodologias de análise de balanços e de projeções financeiras.