Relação entre governança corporativa e gerenciamento de resultados: um estudo em empresas brasileiras listadas na BM&FBOVESPA

The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.

Modelo de referência para o processo de desenvolvimento de produtos eletrônicos em empresas de base tecnológica: estudos de casos múltiplos com decisão multicriterial

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Mensuração da disponibilização de informações e do nível de interação dos ambientes informacionais digitais da administração municipal com a sociedade

Pós-graduação em Ciência da Informação - FFC

A cultura informacional como alicerce de gestão contábil nas pequenas e médias empresas

Pós-graduação em Ciência da Informação - FFC

Gestão de riscos baseada no conhecimento: modelo conceitual para empresas de desenvolvimento de software

Pós-graduação em Engenharia Mecânica - FEG

Os alunos de administração estão em sintonia com o mercado de trabalho?

This article provides a survey of the demands placed by the labor market in relation to the profile of business administration professionals. It describes the characteristics of such profile and analyzes how UNESP/Tupa´s administration students fare in relation to such questions. The points raised show that the labor market is interested not only in technical-academic knowledge but also in knowledge and interpersonal and extracurricular skills. These points were identified through studies of the pertinent literature study and based on consultation of apprenticeship and employment forms of UNESP/Tupa´s job extension project for Internships and Jobs. The comparison between these sources made it possible to identify the main skills sought by companies when searching for an administrator. With the characterization of the object of study it was possible to compare the stage level in which the student was placed (3rd , 5th and 7th semesters), in regard to both day and night shifts, verifying whether these skills evolved with the student´s trajectory through the program. The study also concludes that it is not enough for administration students to restrict their training to academic knowledge. An appropriate profile demands the development of extracurricular activities that enhance competencies such as computer skills and languages. Relevant findings demonstrated that the education of students and how they react to demands are strongly connected to market demands.

Análise da relação entre manufatura enxuta e desempenho operacional de empresas do setor automotivo no Brasil

Arguments that lean manufacturing can positively relate with the operational performance of companies have been spreading the literature since the 1990s. However, there is a theoretical and empirical gap on this issue that needs further empirical evidence to validate or refute these arguments to the Brazilian reality. Hence, this research aims to, empirically, verify if the lean manufacturing positively influences the performance of the operations of companies in the Brazilian automotive industry, focusing on the segment of automotive parts and components. Methodologically, we carried out a survey of 75 companies in the mentioned sector. The data were analyzed using Structural Equation Modeling, a second-generation multivariate analysis. The main results of this research are: in fact, lean manufacturing positively affects the operational performance of the studied companies, validating the main hypothesis stated in this article, but this relation is just considered weak, although positive; all lean manufacturing practices analyzed were encountered in the reality, especially for the variable continuous improvement, with the highest average and the correlation between the adoption of Kanban and Just in Time; the operational performance construct has some practices/measures identified by the literature, which have not been validated by the studied sector, as innovation (new products) and quality.

Padronização e melhoria de processos produtivos em empresas de panificação: estudo de múltiplos casos

An important tool for organizational change is the standardization of procedures for developing standards so that companies have greater control, thus providing a broad view of their processes and needs. This paper presents and analyzes a model of standard processes developed by the bakeries in PROPAN (Support Programme Bakery), detailing each stage of deployment to evaluate both its benefits for companies and employees and its shortcomings, to make proposals for improvements. Five bakeries were selected for this multi-case study, whose methodology consists of qualitative research using semi-structured interviews, on-site observations and document analysis. The main positive points of the model are the possibility of standardized recipes and procedures, a large decrease in wasted raw material and a significant increase in worker productivity. The main challenges are the lack of employee and owner commitment to the project, the lack of materials needed for deployment and the resistance of employees to change.

Desafios e oportunidades das incubadoras de empresas para a incorporação de estratégias ambientais

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Gestão de portfólio de produtos em empresas de base tecnológica: um estudo multicasos

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Modelagem de processos, com foco em MRP, visando aplicação em pequenas empresas

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.

Proposta de diretrizes embasadoras para introdução de sistemas de medição de desempenho em empresas de projetos de instalações prediais

The civil construction in Brazil has grown a lotover the last years. This has caused a greater competition between companies of the sector. A little difference in quality in service or product a company offers can determine their success in the market. There is a growing demand for tools that optimize processes and bring greater quality to each activity in these companies. Performance measurement systems make it possible to control process efficiency and effectiveness using performance indicators. Considering this need, the paper before you has the objective of creating basic guidelines to introduce performance measurement systems inbuilding installations project companies. A theoretical reference is presented to describe organizational aspects of project companies along with performance measurement systems characteristics. Using a qualitative research methodology, a study case was executed with interviews, observation and document analysis as evidence sources. In the study case, limitations where identified, such as, high degree of product and process flexibility, dependence on subjective analysis for decision making and lack of specialized information systems. Considering the theoretical reference and the study case,the proposed guidelines intend to ease and guarantee greater chances of success when implanting one of these systems

Relações públicas em uma nova perspectiva de atuação: empresas start-up

This paper presents a new playing field for the public relations professional: the start-ups. This new company, with characteristics of fast growth and high-risk investments, becomes an alternative and, at the same time, opportunity for innovative projects that turns from theory into real business, product or service. This way, the work starts on the context of innovation and spread of new ideas, so people can understand the importance of the promotion and study of new ways to market. Faced with this context, public relations professionals are becoming essential in the mediating process of scenario analysis for the implantation of start-ups, as well as the communication of innovation and insight in this new business environment

Construção de um sistema de gestão de materiais - MRP - Integrado ao Jogo de Empresas Mercado Virtual

Pós-graduação em Engenharia de Produção - FEB

Jogos de empresas e gestão financeira: algumas evidências

This article aims to discuss the use of business games for educational purposes taking into account evidence about the difficulty in managing financial resources. The use of business games is justified because the young generation tha are coming to the education system have grown up using business games, allowing a more motivating learning environment and stimulating investment and on how the concept to provide learning. Instead of pushing content well defined and wel-formatted for the student, promotes the use of games promote at the same time, a chalenge whose solution entails learning effort. Thus, the use of games affect educators, students and aducational institutions, requiring them new attitudes and patterns of thought about schooling. The elaboration of this article was based on experiences gained with the development and use of games for educational purposes, specifically the game "Mercado Virtual". Several articles have been published on research with indergraduates and postgraduate courses in business administration and engineering field. They have shown that the evaluation of the player, based on their decisions during the game, to detect specific aspects of learning. This exploratory research is based on data obteained in various experiments with the game Mercado Virtual.