853 resultados para Tax compliance cost, managerial benefits, small business taxpayers, empirical study
Resumo:
Este trabalho propõe a inclusão de informação extraída a partir da modelagem de processos para auxiliar pequena empresas do setor madeireiro no controle de fluxo de materiais e estoques. Para isto são apresentados conceitos de modelagem de processos e sistema MRP I (Material Requirement Planning). Desta forma foi realizado um estudo detalhado sobre o sistema citado e posteriormente sobre as possibilidades de aplicações de uma modelagem de processos. Em seguida, chegou-se a proposta de modelagem para o tipo de empresa em questão. A modelagem é constituída por cinco etapas, onde é sugerida a inclusão de tendência de demanda para maior controle de necessidades de materiais. O resultado obtido, a modelagem, pode ter grande utilidade no controle de fluxo de materiais em pequenas empresas, acarretando menores problemas no atendimento de demanda e acumulo de estoques e assim aumentando sua competitividade.
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This paper analyzes the impact of implementing an information system, Enterprise Resource Planning - ERP, in a small business of the furniture industry. The goal this is show the impacts felt during and after implementation, showing behavioral and technological changes made by the study. The paper concludes by citing about the importance of cultural and behavioral changes for the good use of the system, besides showing the need to adapt to new technologies and ways of working to adapt to today's world of constant change and eternal conflict of the market
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Many small businesses suffer from a lack of control of goods stored. This lack of control affects other areas of the company as purchase, that can’t buy material in an advanced and accurated way. It also affects services provided by the company, especially when it is a store because for sell something it is necessary to have the material in the right time. Futhermore, the business isn’t able to identify obsolete items in stock, theft and vandalism, loss or damage to materials. All of these disorders can be converted into financial losses that make much difference to a small business that needs to remain competitive in the market facing the giants while generating a profit that allows it to invest in their growth. Therefore, any unnecessary expense is exceedingly harmful and any savings already differentiates it from other companies of similar size. This study deals with the application of production engineering tools as 5S, kanban and layout in a building materials retail to tackle problems that prevent this company to have a stock organized and accurated. Finally, we recorded gains that the company reached with the implementation of part of the solution proposed
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The work presents a literature review on the topic of internal communication as an innovation factor in Micro and Small Business. The objective is to discuss how internal communication can be an essential factor in the pursuit of innovation and the consequent competitive advantage in the Micro and Small Enterprises scenario. We present the concepts of integrated communication, organizational communication, internal communication, whether crafted by a philosophy of Public Relations, can lead these companies to gain competitive advantage and overcome the limitations and challenges imposed on them
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The suppression of erythropoiesis by Hydroxyurea (HU) therapy is associated with increase in mean corpuscular volume, in addition to the increase in Hb F. Monitoring the mean corpuscular volume values and the presence of macrocytosis are effective tools of adherence to the treatment with HU in patients with sickle cell anemia. The aim of this study is to monitor the mean corpuscular volume values after starting treatment with HU to determine if macrocytosis can be used as a surrogate marker of compliance with therapy. We conducted a prospective cohort study over one year with measurements of blood counts and mean corpuscular volume after starting therapy with HU in 95 patients with sickle cell anemia who were regularly followed in our ambulatory outpatient unit. In one-year of successful use of HU the mean value of the mean corpuscular volume increased significantly. The Andersen and Gill model demonstrated that the increase of one unit of MCV implies a 5% reduction in the risk of visiting the emergency room. Monitoring mean corpuscular volume values after prescribing HU alerts the provider of noncompliance in order to counsel the patient in question for better adherence to the use of HU that could improve the quality of care and to reduce morbidity and the frequency of acute pain crises and associated healthcare costs.
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This article analyzes the results of three different field research, carried out simultaneously in small technology-based sectors, metal-mechanical industry and hotel in the city of São Carlos - SP, with goals, concepts and methods of similar research. The studies were classified as quantitative and descriptive and conducted through a survey of opinion with the main leader of the company. It were considered valid for analyses, the responses of 57 leaders, it were 33 technology-based sector, 13 of the metal-mechanic industry and 11 in the hospitality sector. The main results: the formalization of planning has not led to better performance, considering the indicator growth in sales in the three sectors studied and that the degree of formalization of the planning of the companies in the technologybased sector was higher, while the hospitality sector had a percentage smaller. The dynamic aspect of technology-based sector and stability in the hotel sector in the region studied, leads to assume that the turbulence of the environment is a predominant factor, contradicting the proposal of some authors, in which the formal planning is inappropriate for small companies that operate in environments that change quickly.
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A mathematical model is developed for an irreversible Brayton cycle with regeneration, inter-cooling and reheating. The irreversibility are from the thermal resistance in the heat exchangers, the pressure drops in pipes, the non-isentropic behavior in the adiabatic expansions and compressions and the heat leakage to the cold source. The cycle is optimized by maximizing the ecological function, which is achieved by the search for optimal values for the temperatures of the cycle and for the pressure ratios of the first stage compression and the first stage expansion. The advantages of using the regenerator, intercooler and reheater are presented by comparison with cycles that do not incorporate one or more of these processes. Optimization results are compared with those obtained by maximizing the power output and it is concluded that the point of maximum ecological function has major advantages with respect to the entropy generation rate and the thermal efficiency, at the cost of a small loss in power.
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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.
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Life other small business owners, family child care providers need adequate life, health, and disability insurance to protect their families from the loss of their income. However, child care providers also face unique risks. Perhaps the most important of these risks is the financial loss that would result if the provider were found liable or responsible for the injury or death of a child or a child's parent. If a claim were filed against you as a provider, three different types of financial losses are possible: medical expenses, damages awarded to the victim or his/her family after a lawsuit, and court costs related to your defense. This booklet will help you to: (1) evaluate options for insuring a family child care operation, and (2) evaluate available liability insurance policies.
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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.
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O objetivo do trabalho foi o de estudar o processo estratégico, testar algumas hipóteses acerca desse processo e propor modelos explicativos para a criação de estratégia em pequenas empresas de base tecnológica. A estratégia empresarial é uma área de significativa importância para os estudos administrativos, tendo em vista o impacto das decisões e ações estratégicas para o sucesso das empresas. Além disso, a teoria sobre estratégia está fortemente fundamentada em estudos realizados em empresas de grande porte, maduras, podendo, portanto, apresentar viés quando considerada a sua aplicação em empresas de pequeno porte e empresas em fase de desenvolvimento. Este estudo analisou os processos de criação de estratégias e propôs um conjunto de modelos representativos desses processos para pequenas empresas de base tecnológica criadas sem a formalização de planos de negócios, o que foi muito comum no início dos polos tecnológicos brasileiros na década de 80. Foi realizado um trabalho de campo cuja natureza foi a de pesquisa aplicada. O procedimento técnico utilizado foi o estudo multicasos, sendo investigadas cinco empresas de pequeno e uma de médio porte, conforme classificação pelo número de empregados, todas de base tecnológica e localizadas no Polo Tecnológico de São Carlos, em São Carlos, SP. O resultado da pesquisa evidenciou que as estratégias são criadas por etapas distintas, o que permitiu a construção de um conjunto de modelos representativos do processo de criação de estratégias, além de confirmar algumas hipóteses formuladas, podendo destacar que a ausência de formalização de planos de negócios não impediu o sucesso das empresas estudadas.
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Clusters have increasingly become an essential part of policy discourses at all levels, EU, national, regional, dealing with regional development, competitiveness, innovation, entrepreneurship, SMEs. These impressive efforts in promoting the concept of clusters on the policy-making arena have been accompanied by much less academic and scientific research work investigating the actual economic performance of firms in clusters, the design and execution of cluster policies and going beyond singular case studies to a more methodologically integrated and comparative approach to the study of clusters and their real-world impact. The theoretical background is far from being consolidated and there is a variety of methodologies and approaches for studying and interpreting this phenomenon while at the same time little comparability among studies on actual cluster performances. The conceptual framework of clustering suggests that they affect performance but theory makes little prediction as to the ultimate distribution of the value being created by clusters. This thesis takes the case of Eastern European countries for two reasons. One is that clusters, as coopetitive environments, are a new phenomenon as the previous centrally-based system did not allow for such types of firm organizations. The other is that, as new EU member states, they have been subject to the increased popularization of the cluster policy approach by the European Commission, especially in the framework of the National Reform Programmes related to the Lisbon objectives. The originality of the work lays in the fact that starting from an overview of theoretical contributions on clustering, it offers a comparative empirical study of clusters in transition countries. There have been very few examples in the literature that attempt to examine cluster performance in a comparative cross-country perspective. It adds to this an analysis of cluster policies and their implementation or lack of such as a way to analyse the way the cluster concept has been introduced to transition economies. Our findings show that the implementation of cluster policies does vary across countries with some countries which have embraced it more than others. The specific modes of implementation, however, are very similar, based mostly on soft measures such as funding for cluster initiatives, usually directed towards the creation of cluster management structures or cluster facilitators. They are essentially founded on a common assumption that the added values of clusters is in the creation of linkages among firms, human capital, skills and knowledge at the local level, most often perceived as the regional level. Often times geographical proximity is not a necessary element in the application process and cluster application are very similar to network membership. Cluster mapping is rarely a factor in the selection of cluster initiatives for funding and the relative question about critical mass and expected outcomes is not considered. In fact, monitoring and evaluation are not elements of the cluster policy cycle which have received a lot of attention. Bulgaria and the Czech Republic are the countries which have implemented cluster policies most decisively, Hungary and Poland have made significant efforts, while Slovakia and Romania have only sporadically and not systematically used cluster initiatives. When examining whether, in fact, firms located within regional clusters perform better and are more efficient than similar firms outside clusters, we do find positive results across countries and across sectors. The only country with negative impact from being located in a cluster is the Czech Republic.
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This article offers an analysis of a struggle for control of a women’s development project in Nepal. The story of this struggle is worth telling, for it is rife with the gender politics and neo-colonial context that underscore much of what goes on in contemporary Nepal. In particular, my analysis helps to unravel some of the powerful discourses, threads of interest, and yet unintended effects inevitable under a regime of development aid. The analysis demonstrates that the employment of already available discursive figures of the imperialist feminist and the patriarchal third world man are central to the rhetorical strategies taken in the conflict. I argue that the trans-discursive or “borderland” nature of development in general and women’s development in particular result in different constructions of “development” goals, means and actors based not only on divergent cultural categories but on historically specific cultural politics. I argue further that the apolitical discourse of development serves to cloak its inherently political project of social and economic transformation, making conflicts such as the one that occurred in this case not only likely to occur but also likely to be misunderstood.
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Combined pegylated interferon (PegIFN) and ribavirin represents the standard therapy for patients with chronic hepatitis C (CHC), which allows for sustained viral response (SVR) in up to 90% of patients depending on certain viral and host factors. Clinical studies have demonstrated the importance of adherence to therapy, that is, the ability of patients to tolerate and sustain a fully dosed therapy regimen. Adherence is markedly impaired by treatment-related adverse effects. In particular, haemolytic anaemia often requires dose reduction or termination of ribavirin treatment, which compromises treatment efficacy. Recent evidence points to a beneficial role of recombinant erythropoietin (EPO) in alleviating ribavirin-induced anaemia thereby improving quality of life, enabling higher ribavirin dosage and consequently improving SVR. However, no general consensus exists regarding the use of EPO for specific indications: its optimal dosing, treatment benefits and potential risks or cost efficiency. The Swiss Association for the Study of the Liver (SASL) has therefore organized an expert meeting to critically review and discuss the current evidence and to phrase recommendations for clinical practice. A consensus was reached recommending the use of EPO for patients infected with viral genotype 1 developing significant anaemia below 100 g/L haemoglobin and a haematocrit of <30% during standard therapy to improve quality of life and sustain optimal ribavirin dose. However, the evidence supporting its use in patients with pre-existing anaemia, non-1 viral genotypes, a former relapse or nonresponse, liver transplant recipients and cardiovascular or pulmonary disease is considered insufficient.
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In 2008 two government-sponsored enterprises, Fannie Mae and Freddie Mac, were placed into conservatorship due to insolvency. The financial bailout of the two publically traded corporations came at the expense of the American tax payer. This study investigates the relationship between direct and indirect government influence and the increasing risk taking of Fannie Mae and Freddie Mac from the late 1990’s through their conservatorship in 2008. As government-sponsored enterprises Fannie Mae and Freddie Mac have many special advantages that other publically traded companies did not possess. These advantages allowed Fannie Mae and Freddie Mac to increase their profitability. Theoretical literature regarding Congress and the bureaucracy suggests that the actions of bureaucrats can be linked to the preferences of Congressional members because bureaucrats are responsive to potential threats or perceived threats from the legislature. This theory is applicable to Fannie Mae and Freddie Mac, and is used to explain why the government was able to directly and indirectly influence the government-sponsored enterprises. Overall this investigation has determined that the United States government pursued a clear mission that determined to increase the availability of housing to all Americans, specifically to low-income and under-served individuals, through the use of the government-sponsored enterprises. Despite this link there is no conclusive data to show that the pursuit of this housing mission led Fannie Mae and Freddie Mac to operate in riskier business segments. This study has also found that motivation regarding profit-seeking and compensation structure provide a more plausible explanation for why the government-sponsored enterprises began to engage in riskier business practices that led to their insolvency.