Um ensaio em gestão de capital de giro em micros e pequenas empresas

Este estudo investiga as diferenças na maneira como gestores administram o capital de giro nas micro e pequenas empresas. As contribuições derivadas deste estudo ampliam a literatura financeira de curto prazo em MPEs no sentido de se compreender como os itens relacionados ao construto de capital de giro se comportam numa economia emergente, com fricções de mercado severas e mutáveis e com nível de desenvolvimento financeiro distinto. Os diferentes estilos de gestão podem ocorrer em razão do impacto do desenvolvimento e profundidade do mercado financeiro e do acesso e da oferta de trade credit. Os fatores determinantes desses estilos de condução da gestão do capital de giro em micro e pequenas empresas (MPEs) são identificados e, explicados, à luz dos fundamentos das teorias de crescimento das firmas por estágios, da visão baseada em recursos, de crédito comercial, de agência e de custos de transação. Esta é uma pesquisa mista com investigação cross-section, em três etapas. Ela foi composta por um survey e por entrevistas. Os dados obtidos por meio de um survey com dirigentes de 447 MPEs dos estados de Minas Gerais e São Paulo foram analisados por técnicas multivariadas, tendo sido identificados quatro “estilos” de gestão de capital de giro, que podem ser explicados por variáveis como idade, tamanho e lucratividade da firma e as entrevistas pela análise de conteúdo. A base de dados foi tratada com técnicas multivariadas e modelagem com equações estruturais. Os resultados sugerem que dirigentes brasileiros são mais propensos a adotar controle financeiro que os dirigentes britânicos e que gestão de crédito afeta positivamente a gestão de estoque quando mediada por fundos internos. Os resultados foram comparados aos obtidos por pesquisa similar realizada com empresas do Reino Unido (Howorth e Westhead, 2003), e a evidência mostra diferenças importantes: 1) as empresas brasileiras revisam a maioria das rotinas de capital de giro com maior frequência que as britânicas; 2) as MPEs brasileiras ofertam e demandam menos crédito comercial que as britânicas. Essas diferenças podem ser explicadas, pelo menos em parte, pelo maior custo do financiamento bancário das firmas brasileiras em comparação às britânicas.

A evolução do emprego formal industrial nas cidades médias do estado do Ceará (Juazeiro do Norte, Crato e Sobral) no período de 1990 a 2010

The work consists in a discussion of the evolution of formal employment in the industrial cities of Ceará state averages from 1990 to 2010, since this period was marked by important changes. It is emphasized that in order to achieve this aim, the present study was based on a survey of relevant literature on the subject, as well as the use of the Annual Report of Social Information (RAIS), published by the Ministry of Labour and Employment (MTE) and the Brazilian Institute of Geography and Statistics (IBGE). The central question to be considered in this study is how we evolved formal employment industry in medium-sized cities (Juazeiro do Norte, Crato and Sobral) of Ceará? The assumption that guides this work is that given the economic policies of the 1990 and 2000 these policies encouraged the relocation, thus implying significant growth in the formal manufacturing employment in these cities. Regarding the results obtained in the survey, it was found that the industrial sector of these cities, showed considerable dynamism in what refers to the expansion of establishments. When observed in percentage terms medium-sized cities (345.5%) had the highest growth in number of establishments in the 1990s with rates higher than the Northeast region (285.9%) and Brazil (167.5%). The highlight was the city of Juazeiro, with the highest concentration of micro and small footwear companies in the state. Regarding the number of formal jobs created in medium-sized cities, it went from 6.596 in 1990 to 41.660 million formal jobs in 2010, with a growth rate of 532%. The sector contributed most to employment generation was the footwear. Although the levels of minimum wages, the 1990 recorded the lowest levels. In the 2000, there were real gains in levels of minimum wages in all cities, however, it may be noted that over the decades there has been significant momentum. However, this momentum was not enough to prevent the end of the study period CMs-Ceará present low wages

A gestão do conhecimento e a inovação tecnológica como fatores de sobrevivência e de competitividade na sociedade do conhecimento: uma análise exploratória das MPEs do Rio Grande do Norte

The study examines the process of Knowledge Management and Technological Innovation in Small and Micro Enterprises (SME) in Rio Grande do Norte, Brazil, and proposes actions that can contribute to regional development and competitiveness of SME. Presents as technological innovation can help to make the SME entrepreneurial activities with innovative and competitive. Defines the phases and activities of the construction of knowledge in small organizations. Examines the process of Innovation, Research and Development (R & D) in SME. Identifies the use of knowledge management and technological innovation in management practices and social interaction to influence the competitiveness of SME. Covers the communities of practice as a diffuser of knowledge and learning. To obtain the data were used questionnaires with closed questions with multiple choice, direct observations and interviews with companies. The questionnaires and interviews covered the topics of Innovation, Knowledge Management and Competitive Intelligence on SME. The sample consisted of a total of 13 Small and Micro Enterprises Award winning MPE Brazil Competitiveness, sponsored by SEBRAE in the State of Rio Grande do Norte. The assessment questionnaires dealing with the Knowledge Management (KM Diagnostics - Model Bukowitz and Williams, 2002) and the process of Technological Innovation (Adaptation of ANPEI - National Association for Research, Development and Engineering of Innovative Companies). With the analysis, we concluded that the SME perceive knowledge management, but not formalized management practices so as to facilitate the dissemination of information. Soon, these companies need additional supports to direct them to the innovative activities that generate added value and competitiveness in the market

Risk management in software projects through Knowledge Management techniques: Cases in Brazilian Incubated Technology-Based Firms

In businesses such as the software industry, which uses knowledge as a resource, activities are knowledge intensive, requiring constant adoption of new technologies and practices. Another feature of this environment is that the industry is particularly susceptible to failure; with this in mind, the objective of this research is to analyze the integration of Knowledge Management techniques into the activity of risk management as it applies to software development projects of micro and small Brazilian incubated technology-based firms. Research methods chosen were the Multiple Case Study. The main risk factor for managers and developers is that scope or goals are often unclear or misinterpreted. For risk management, firms have found that Knowledge Management techniques of conversion combination would be the most applicable for use; however, those most commonly used refer to the conversion mode as internalization.. © 2013 Elsevier Ltd. APM and IPMA.

Cadeia de reciclagem das baterias veiculares: estudo da gestão de um fluxo logístico reverso para os pequenos fabricantes

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Brinquedo de miriti e o desenvolvimento local no municipio de Abaetetuba/PA

Este trabalho apresenta uma pesquisa acerca da atividade de produção sustentável dos brinquedos de miriti, entendendo-se o desenvolvimento sustentável como a maneira de alcançar um determinado crescimento econômico sem a degradação do meio ambiente e seus recursos naturais. Os brinquedos derivam da palmeira Mauritia flexuosa L. f. (miriti), tipicamente encontrada na região do baixo Tocantins, município de Abaetetuba-Pará, principal pólo de confecção deste brinquedo. Este estudo teve como objetivo analisar a apropriação e uso do Miriti e identificar como o Miriti tem contribuído para o desenvolvimento local e sustentável do município de Abaetetuba. O local não entendido apenas como uma conotação física, mas representação de um conjunto de relações: ecológica, espacial, social, cultural e econômica que conferem características individuais e diferenciam um local do outro. Utilizou-se a pesquisa bibliográfica e de campo como bases metodológicas para caracterizar o artesanato de miriti. As entrevistas foram realizadas, em duas associações – ASAMAB e MIRITONG, com 33 artesãos informantes e ainda o Serviço Brasileiro de Apoio à Micro e Pequenas Empresas (SEBRAE), parceiras em projetos que envolvem o artesanato. Nos últimos anos a comercialização dos brinquedos de miriti vem ganhando maior expressividade, com ápice de produção em outubro, durante a festividade do Círio de Nossa Senhora de Nazaré, porém se expandido para além deste período e do estado. Portanto, identificou-se um artesanato secular tipicamente amazônico, por conter em suas formas elementos representativos do cotidiano. Compreendendo-se as dimensões da sustentabilidade as quais expressam a condição real do artesanato e também a expressiva importância dos brinquedos de miriti uma vez que sua comercialização contribui para a geração de renda, qualidade de vida e cultura dos sujeitos envolvidos.

Análise dos efeitos adversos dos benefícios concedidos às Microempresas e Empresas de Pequeno Porte (EPP) nas licitações públicas brasileiras

The Micro and Small Enterprises are in a special group of companies it given potential for development, employability, and integration into society. Although in Brazil they have high mortality rates, resulted to creation of the Statute of Micro and Small Enterprise in order to encourage it through tax benefits and advantages in public procurement processes. However, the other side of the debate, the public procurement process is the moment when the Public Sector relates to the Private Sector to materialize works, services and shopping. These procurement processes have itself weaknesses, such as excessive bureaucracy, delays and corruption, leading us to inquire: is a good idea promotes the development of micro and small enterprises through weaknesses procurement process? This discussion using theoretical framework, and an analysis of two case studies where the winners of procurement were two enterprises benefited from the Statute of Micro and Small Enterprises

Efeito do envelhecimento na qualidade da cachaça produzida por pequenos produtores

This article reports the results of a study that aimed at evaluating the effects of aging technique on cachaça samples produced and sold by small farmers in São Paulo State, Brazil. Cachaças, aged and not aged were sent by 10 cachaça producers that take part in the community project and course: São Paulo State Contest of Distillery Cachaça and Production Chain of Cachaça Meeting, organized by the Food and Nutrition Department of Pharmaceutical Sciences University, UNESP/Araraquara, SP, Brazil, in partnership with the Brazilian Service of Support to Micro and Small Enterprise of São Paulo State (SEBRAE-SP) and the Rural Union of Araraquara. The evaluation of the samples was made based on sensory tests conducted in Analysis and Quality Control of Foods and Drinks Laboratory of the Department. The survey results showed significantly higher acceptance average in the aged samples compared with not aged ones. The aging process, which was one of the topics discussed in the course, was considered as an effective way to improve the quality of cachaça, the research also confirmed the importance of the University support to improve the quality of food and drink produced in Brazil.

Plano de marketing para o centro de excelência em natação e condicionamento físico acquamondo

This work of course conclusion has as objective main the development of a plan of marketing for academy of Acquamondo gymnastics. The enterprise has good equipment and training structure, allowing the client a propitious exercise that shows valuables results. However, there's no structured organization of internal and external communication and marketing: the concern with this topics, essential nowadays to the companies' survivor, practically doesn't exists. Expecting the improvement of the relationship between academy and its clients, enlarge the horizons of the mark and make it known at Bauru and region, stablish priority publics and actions and prospect new clients, the main ideas have been used of practices which contribute in an expressive way for the e stablished objective, like planning, strategic planning, marketing, communication and Public Relations, all applied to the reality of a micro and small company. Based on the concepts described above and by means of SWOT Analysis, a model of marketing plan was proposed with the aim of expanding the reach and impact power of Acquamondo gymnastics in the region its operates

Ações regressivas acidentárias sob a perspectiva da previdênca social e da responsabilidade civil

Pós-graduação em Direito - FCHS

Charles Lonergan Cobb Papers - Accession 11

The Charles Lonergan Cobb Papers consists mainly of correspondence but also includes photographs, biographical material, magazine and newspaper clippings, all relating to Cobb's career as a banker at People's National Bank( 1905-1949); and the People's National Bank and Trust Company(1949-1953) in Rock Hill, SC as well as his association with Winthrop College as a Board of Trustees' member(1938-1953). Subjects include, railroad cotton shipping service to South Carolina mill towns, crop loans in the early 1920s, location of the Celanese Chemical Plant in Rock Hill, the Winthrop College Board of Trustees, and a1946 article about Cobb that appeared in the Saturday Evening Post.

University students' assessment of entrepreneurial environments

Entrepreneurial intention is a primary step to create new venture in the entrepreneurial process. Environmental conditions are one of the main factors that are strengthening or weakening intention of prospective entrepreneur. Therefore, it is important to develop conducive environments for entrepreneurship to promote entrepreneurial intention. Moreover, the promoted entrepreneurial intention will raise the rate of new venture creation. This paper investigates the relationships between five key environments for entrepreneurship and entrepreneurial intention. The five entrepreneurial environments are: government policies and procedures, socioeconomic conditions, entrepreneurial and business skills, financial assistance, and non-financial assistance, respectively. Conjoint analysis was used to determine the significance of five environmental factors conducive to entrepreneurial intention. In this conjoint experiment, 1370 decisions were made by 137 university students. Significant relationships were found between all of these environmental factors and intention. Comparative importance of environmental factors was also calculated, along with sub-conjoint analyses based on characteristics of the sample.

A Student Manual for Venture Consulting

This manual is written to provide students taking the venture consulting class a better understanding of how to consult a small or medium sized business. It covers topics such as how to find a client, how to determine the business problem, how to collect data from customers as well as managers and employees, and how to come up with solution recommendations. By reading the manual, students will gain a better understanding of the consulting industry and will have a guide to help them through the project.

A ANÁLISE DAS CAPACIDADES DE SOBREVIVÊNCIA DE PEQUENOS NEGÓCIOS NAS CIDADES DE ITANHAÉM E MONGAGUÁ: ESTUDO MULTICASO DE PEQUENAS EMPRESAS

O presente trabalho traz uma análise das capacidades de sobrevivência de três micro e pequenas empresas (MPEs) do ramo alimentício de doces de banana, estabelecidas na Região Metropolitana da Baixada Santista, especificamente nas cidades de Itanhaém e Mongaguá. Essas capacidades se construíram fundamentadas em dois pressupostos: efeito do gestor e o efeito da localidade, que podem ser determinantes para a sobrevivência e o desempenho de MPEs. A pesquisa tem por objetivo geral identificar as características do gestor e os fatores da localidade que influenciam a sobrevivência das três MPEs estudadas. Para alcançar o objetivo geral foram traçados os seguintes objetivos específicos: identificar as características da gestão que foram propulsoras da sobrevivência das três MPEs estudadas; identificar os recursos da localidade que foram propulsores à sobrevivência das três MPEs; verificar a existência de outros fatores da gestão e da localidade que possam ter influenciado a sobrevivência das MPEs no longo prazo. O estudo teve como expectativa contribuir para o aprofundamento da reflexão sobre o tema concernente às capacidades de sobrevivência dos pequenos negócios. A pesquisa bibliográfica esteve centrada no encadeamento de tópicos teóricos de forma a construir fundamentos necessários sobre as influências do gestor e da localidade na sobrevivência das pequenas empresas, noções necessárias para se atingir o objetivo geral. Para alcançar os objetivos propostos, a investigação, de caráter descritivo e indutivo, foi desenvolvida por meio de estudo multicaso, compreendendo pesquisa documental, observações e entrevistas semi-estruturadas, preliminar e de profundidade, tendo como sujeitos os gestores, os funcionários, os fornecedores e os clientes das três MPEs. Os resultados indicam que há fatores importantes do efeito gestor e do efeito localidade influenciando a sobrevivência das empresas locus da pesquisa. Os resultados apontaram fatores como acesso ao amplo mercado, atitude frente à tecnologia, a presença de laço forte e laço fraco, entre outros considerados importantes influenciadores na sobrevivência das empresas estudadas. Os resultados abrem perspectivas de estudos mais aprofundados que possam proporcionar e criar alternativas e programas para melhorar o desempenho e a sobrevivência das MPEs.(AU)