Análise crítica de contratos técnicos como ferramenta para melhoria da gestão da manutenção

Currently, due to the highly competitive search among industries are becoming more tools for managing product that provides higher availability and therefore profitability. Maintenance as a strategic sector and of fundamental importance in business, it seeks to maximize availability and available resources, minimizing costs and waste, which directly impacts the company's results. The present work has as main objective the review of contracts for maintenance services for companies contracted by a chemical company in the Paraíba Valley, since most of its maintenance services are outsourced, and raise these contracts which are more critical and higher risk to the company's success, thus creating a tool for decision-making by maintenance managers in the act of seeking renewals or new contracts to provide services. As a result after drawing up a standard procedure for contracting of services and a better structuring of the same, we developed a method for the calculation of the criticality of the contracts and based on these calculations, charts were prepared which showed that the current scenario of maintenance contracts the company studied. Thus it is possible to evaluate the contracts which are most critical to the success or failure of the company studied, and also pave the way for further studies on how this criticality of a contract can affect the relationship, the contractor x contracted

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.

Que todavía no se ha acabado esto : Sobre el fin del Negocio Pacífico de Indios después de Caseros

Este trabajo se ocupa del desenlace de la política indígena que caracterizó al Rosismo, denominada Negocio Pacífico de los Indios. Se centra en el período transcurrido entre Caseros y la batalla de Sierra Chica, en 1855. Analiza qué sucedió entre los grupos nativos antes en paz con Rosas y quienes gobernaron desde 1852, y propone tres claves explicativas que se entrelazan: los cambios de planes que tuvieron las autoridades posteriores a Caseros para con los indios; los proyectos de adelantamiento de los fuertes que desde entonces se tejieron en Buenos Aires; y los conflictos políticos desatados entre esta provincia y la Confederación, que involucraron a los indígenas en uno u otro de los bandos enfrentados

Que todavía no se ha acabado esto : Sobre el fin del Negocio Pacífico de Indios después de Caseros

Este trabajo se ocupa del desenlace de la política indígena que caracterizó al Rosismo, denominada Negocio Pacífico de los Indios. Se centra en el período transcurrido entre Caseros y la batalla de Sierra Chica, en 1855. Analiza qué sucedió entre los grupos nativos antes en paz con Rosas y quienes gobernaron desde 1852, y propone tres claves explicativas que se entrelazan: los cambios de planes que tuvieron las autoridades posteriores a Caseros para con los indios; los proyectos de adelantamiento de los fuertes que desde entonces se tejieron en Buenos Aires; y los conflictos políticos desatados entre esta provincia y la Confederación, que involucraron a los indígenas en uno u otro de los bandos enfrentados

Que todavía no se ha acabado esto : Sobre el fin del Negocio Pacífico de Indios después de Caseros

Este trabajo se ocupa del desenlace de la política indígena que caracterizó al Rosismo, denominada Negocio Pacífico de los Indios. Se centra en el período transcurrido entre Caseros y la batalla de Sierra Chica, en 1855. Analiza qué sucedió entre los grupos nativos antes en paz con Rosas y quienes gobernaron desde 1852, y propone tres claves explicativas que se entrelazan: los cambios de planes que tuvieron las autoridades posteriores a Caseros para con los indios; los proyectos de adelantamiento de los fuertes que desde entonces se tejieron en Buenos Aires; y los conflictos políticos desatados entre esta provincia y la Confederación, que involucraron a los indígenas en uno u otro de los bandos enfrentados

Letters from Delia Jarvis Tudor to her son, William Tudor,

Five letters sent from Gardiner, Maine, Boston, and New York. In several, there are messages included from Emma and Robert Hallowell Gardiner. One letter includes anectdotes regarding the late William Tudor and the American Revolution. One letter written to Tudor while he was chargé d’affairs in Rio de Janeiro relates news that his brother, Henry James (Harry), was setting up a salt-making business; it also includes a message from Delia, anticipating his return to the United States. Two additional undated letters, addressed to Tudor in Portsmouth, New Hampshire, likely before Tudor’s father died in 1819, contain family news and local gossip.

The views of selected NGOs on corporate social disclosures in Bangladesh

Although prior studies looked at corporate social disclosures (CSD hereafter) mainly from the managerial perspective there are very few studies which examined CSD from a non-managerial stakeholder perspective. This paper contributes to that limited CSD literature. It does so from a developing country perspective. The main aim of this paper is to examine the views of selected NGOs on current CSD practices in Bangladesh using Gramscian hegemonic analysis. For this purpose, semi-structured interviews were carried out in the selected social and environmental NGOs of both overseas and Bangladesh origin. The results suggest that NGOs viewed the current CSD practice as far from satisfactory. They also argued that it is mainly aimed at maintaining corporate interests of image building. The study suggests that it is not corporations to be blamed alone for production of CSD in the interests of business, it is the capitalist society that consents to such reproduction of CSD.

A framework of best practice of continuing professional development for the accounting profession

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to 'best' suit the diverse needs of business in a global economy. This diversity has meant that professional accountants are seen in highly specialised roles requiring diverse skill sets. In order to enhance the contribution of the accountant as a knowledge professional for business, it follows that CPD that leverages off an individual's experience should be designed to meet the needs of professionals across the different specialised roles within the profession. In doing so the project identifies how CPD should differ across roles and levels of organisational responsibility for accounting professionals. The study also makes a number of policy recommendations to IAESB and IFAC. © 2013 © 2013 Taylor & Francis.

Designing and implementing a blended learning approach to executive SCM education:a case study from Ireland

The National Institute for Transport and Logistics (NITL) is Ireland’s centre of excellence for supply chain management (SCM). As part of its mission to promote the development of supply chain expertise in Irish business, it designs and delivers executive modular learning programmes. In 2004, as part of a drive to create more flexible learning opportunities for course participants, NITL designed and implemented an eLearning programme, which involved converting traditionally tutored modules to online modules. This paper describes the rationale behind this initiative and the significance of technology as an enabling tool for executive education, as well as detailing the design and implementation processes for the pilot module. The paper concludes with a critique of the expected and actual benefits realised, as well as future development considerations.

Koherens kockázatmérés és tőkeallokáció = Coherent risk measurement and capital allocation

Bármennyire szeretne is egy bank (vállalat, biztosító) csak az üzletre koncentrálni, nem térhet ki a pénzügyi (hitel-, piaci, operációs, egyéb) kockázatok elől, amelyeket mérnie és fedeznie kell. A teljes fedezés vagy nagyon költséges, vagy nem is lehetséges, így a csőd elkerülésre minden gazdálkodó egységnek tartania kell valamennyi kockázatmentes, likvid tőkét. Koherens kockázatmérésre van szükség: az allokált tőkének tükröznie kell a kockázatokat - azonban még akkor is felmerül elosztási probléma, ha jól tudjuk mérni azokat. A diverzifikációs hatásoknak köszönhetően egy portfólió teljes kockázata általában kisebb, mint a portfóliót alkotó alportfóliók kockázatának összege. A koherens tőkeallokáció során azzal a kérdéssel kell foglalkoznunk, hogy mennyi tőkét osszunk az alportfóliókra, vagyis hogyan osszuk el „kor­rekt” módon a diverzifikáció előnyeit. Így megkapjuk az eszközök kockázathoz való hozzájárulását. A tanulmányban játékelmélet alkalmazásával, összetett opciós példákon keresztül bemutatjuk a kockázatok következetes mérését és felosztását, felhívjuk a figyelmet a következetlenségek veszélyeire, valamint megvizsgáljuk, hogy a gyakorlatban alkalmazott kockázatmérési módszerek [különösen a kockáztatott érték (VaR)] mennyire felelnek meg az elmélet által szabott követelményeknek. ____________________ However much a bank (or company or insurance provider) concentrates only on business, it cannot avoid financial (credit, market, operational or other) risks that need to be measured and covered. Total cover is either very expensive or not even possible, so that every business unit has to hold some risk-free liquid capital to avoid insolvency. What it needs is coherent risk measurement: the capital allocated has to match the risks, but even if the risks are measured well, distribution problems can still arise. Thanks to diversification effects, the total risk of a portfolio is less than the sum of the risks of its sub-portfolios. Coherent capital allocation entails addressing the question of how much capital to divide among the sub-portfolios, or how to distribute ‘correctly’ the advantages of diversification. This yields the contribution of the assets to the risk. The study employs game theory and examples of compound options to demonstrate coherent measurement and distribution of risks. Attention is drawn to the dangers of inconsistencies. The authors examine how far the methods of risk measurement applied in practice (notably VaR—value at risk) meet the requirements set in theory.

Responsabilidade social: visões e perspectivas de empresários do segmento industrial do Rio Grande do Norte

The theme Corporate Social Responsibility is relatively recent both in the academic field and in the business practice. Because of the lack of socialization of experiences and precision of concepts, there are gaps regarding the understanding of the subject and, also, how to conduct operations. This study just seeks to investigate such matter, focusing applications of social responsibility in business. It takes, as empirical field, winners of the PSQT - SESI Prize of Quality at Work in Rio Grande do Norte (2002-2007) in order to systematize the various approaches on the issue, aiming to reveal subjective visions and perspectives of the theme. It is characterized as a qualitative study, carried out by structured interview. The universe was composed by 15 companies. It was used analysis of content categorical as an axis for the interpretation of the information. Three approaches guided the analysis: Business Ethics, (normative); Business & Society (contractual); Social Issues Management (strategic). The findings are related in three ways: 1) reasons for the CSR practice; 2) the results obtained; 3) the means of CSR. It was found that the award participation occurs, mostly, linked to SESI invitations, so, as an articulated movement of industrial corporations in Brazil it occurs, also, because of the organizational commitment with the society and the possibility of internal and social growths and because of the importance attributed to the report as an instrument of consultancy. There are no indicators to check impacts of organizational interventions, in spite of the existence of planning for the actions. Social responsibility appears as a tool to reinforce the organizational image and to increase satisfaction of the employees. There is a tendency of large and medium firms to a contractual commitment while the small and the micros firms are on strategic or normative level. The analysis of the perspectives of social responsibility future revealed trends towards for strategic approach

Data-analytiikan hyödyntäminen yrityksen talouden ohjauksessa

Kandidaatintyö on toteutettu kirjallisuuskatsauksena, jonka tavoitteena on selvittää data-analytiikan käyttökohteita ja datan hyödyntämisen vaikutusta liiketoimintaan. Työ käsittelee data-analytiikan käyttöä ja datan tehokkaan hyödyntämisen haasteita. Työ on rajattu tarkastelemaan yrityksen talouden ohjausta, jossa analytiikkaa käytetään johdon ja rahoituksen laskentatoimessa. Datan määrän eksponentiaalinen kasvunopeus luo data-analytiikan käytölle uusia haasteita ja mahdollisuuksia. Datalla itsessään ei kuitenkaan ole suurta arvoa yritykselle, vaan arvo syntyy prosessoinnin kautta. Vaikka data-analytiikkaa tutkitaan ja käytetään jo runsaasti, se tarjoaa paljon nykyisiä sovelluksia suurempia mahdollisuuksia. Yksi työn keskeisimmistä tuloksista on, että data-analytiikalla voidaan tehostaa johdon laskentatoimea ja helpottaa rahoituksen laskentatoimen tehtäviä. Tarjolla olevan datan määrä kasvaa kuitenkin niin nopeasti, että käytettävissä oleva teknologia ja osaamisen taso eivät pysy kehityksessä mukana. Varsinkin big datan laajempi käyttöönotto ja sen tehokas hyödyntäminen vaikuttavat jatkossa talouden ohjauksen käytäntöihin ja sovelluksiin yhä enemmän.

Del lujo o la melancolía. Antioquia siglos XIX y XX

Es abundante la bibliografía de estudios regionales de Antioquia que hacen referencia al auge y desarrollo de su comercio en el siglo XIX y de su industrialización en las tres primeras décadas del siglo XX. Se trata de un amplio abanico de investigaciones referido a la cosa comercial, industrial y empresarial. Parece un asunto ago­tado. Arriesgaremos a mirar un tema poco tratado: el lujo y el confort; ello desde la filosofía fenomenológica para los años en mención. Lo primero que hay que decir es que el lujo trata de un asunto moral y material, el cual presen­tamos como una tragedia melancólica en dos actos.

Responsabilidade social: visões e perspectivas de empresários do segmento industrial do Rio Grande do Norte

The theme Corporate Social Responsibility is relatively recent both in the academic field and in the business practice. Because of the lack of socialization of experiences and precision of concepts, there are gaps regarding the understanding of the subject and, also, how to conduct operations. This study just seeks to investigate such matter, focusing applications of social responsibility in business. It takes, as empirical field, winners of the PSQT - SESI Prize of Quality at Work in Rio Grande do Norte (2002-2007) in order to systematize the various approaches on the issue, aiming to reveal subjective visions and perspectives of the theme. It is characterized as a qualitative study, carried out by structured interview. The universe was composed by 15 companies. It was used analysis of content categorical as an axis for the interpretation of the information. Three approaches guided the analysis: Business Ethics, (normative); Business & Society (contractual); Social Issues Management (strategic). The findings are related in three ways: 1) reasons for the CSR practice; 2) the results obtained; 3) the means of CSR. It was found that the award participation occurs, mostly, linked to SESI invitations, so, as an articulated movement of industrial corporations in Brazil it occurs, also, because of the organizational commitment with the society and the possibility of internal and social growths and because of the importance attributed to the report as an instrument of consultancy. There are no indicators to check impacts of organizational interventions, in spite of the existence of planning for the actions. Social responsibility appears as a tool to reinforce the organizational image and to increase satisfaction of the employees. There is a tendency of large and medium firms to a contractual commitment while the small and the micros firms are on strategic or normative level. The analysis of the perspectives of social responsibility future revealed trends towards for strategic approach

Information security value in e-entrepreneurship

This paper researches the information security value in e-entrepreneurship by revising the literature that establishes the entrepreneurial domain and by relating it with the development of technological resources that create value for the customer in an online business. It details multiple paradigms regarding consumer’s values of information security, while relating them with common practices and previous researches in technological entrepreneurship. This research presents and discusses the benefits of information security standards in e-entrepreneurship. It details and discusses the ISO 27001 and PCI-DSS information security standards that can be used to differentiate security initiatives to achieve competitive advantage, while preserving information leadership as a critical resource for online business success. Based on the literature review, a theoretical research model is presented and research hypotheses are discussed. This model believes that information security affects information leadership and that information leadership, as a unique resource in e-business, contributes to e-entrepreneurship success. The adoption of information security standards affects customer’s trust in e-business, which also benefits e-entrepreneurial strategy.